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2023 (4) TMI 327 - ITAT KOLKATADeduction u/s. 80JJAA - claim made was disallowed to the assessee because it was not included in the return of income filed by the assessee - HELD THAT:- We note that it is a case where a return has been processed u/s. 143(1) vide issuance of intimation. At the first appellate stage, assessee has claimed a deduction u/s. 80JJAA by raising an additional ground which the Ld. CIT(A) has not admitted - As decided in Goetz (India) P. Ltd. [2006 (3) TMI 75 - SUPREME COURT] even if a claim is not made before the AO, it can be made before the appellate authority and in the said judgment, the jurisdiction of appellate authority to entertain such a claim has not been negatived. Assessee did not have the opportunity to raise the contention before the AO as its return was processed by CPC, Bangalore and intimation was issued u/s. 143(1) and, therefore, the assessee had no opportunity to make a fresh claim by way of filing a revised return before the CPC, Bangalore since the process is completed. The claim made by the assessee at the first appellate stage is an allowable claim. Decision of Hon’ble Supreme Court in the case of Wipro Ltd. [2022 (7) TMI 560 - SUPREME COURT] has observed a distinction between the claim made under Chapter-III and that made under Chapter-VIA and, therefore, is not applicable in the present case as it is a claim made u/s. 80JJAA of the Act falling under Chapter VIA of the Act. Assessee has been claiming a deduction for the preceding as well as subsequent assessment year i.e. AYs 2018-19 and 2020-21 which has been allowed by the Ld. CIT(A) at the appellate stage. The facts relevant to the claim of deduction made by the assessee were placed before the Ld. CIT(A). Also, the submissions made before the Ld. CIT(A) in respect of the claim of deduction made by the assessee are placed on record in the paper book. Thus no hesitation in allowing the admission of additional ground raised by the assessee in respect of claim of deduction u/s. 80JJAA of the Act which has been raised at the first appellate stage. Accordingly, grounds raised by the assessee in this respect are allowed.
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