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2018 (4) TMI 1588 - AT - Income TaxRejection of alternative claim of tax deduction u/s. 10A - claim was not granted by the AO on the reason that DRP was of the opinion that as per section 144C(2) the assessee can file its objections only in relation to such “variation” as referred to in sub-section (1) of sec. 144C - Held that:- The alternative claim of the assessee is to be allowed as held by various judicial pronouncements if the assessee has satisfied the conditions required for claiming deduction u/s. 10A of the Act. Therefore AO must in all fairness consider the documents for the basis of the claim and ascertain whether they are proper and after verifying them, pass appropriate order as to whether the benefit of section 10A should be granted - as the issue was not examined by the Assessing Officer and it was rejected at the threshold, we remit this issue to the file of the Assessing Officer for his fresh consideration and for complying with the requirements of section 10A of the Act. Decided in favour of assessee for statistical purposes. Order passed by the ld. DRP as a non-speaking order - Held that:- This Tribunal in many of such cases have restored the issue to the file of DRP for passing a speaking order on each of the objection of the assessee raised before it. It is a fit case where the entire matter should be restored back to the file of DRP to pass a detailed order stating all the objections of the assessee and disposing them by giving a cogent and germane reason for adjudication of the objections of the assessee. We direct accordingly. After receiving the order from DRP, the Assessing Officer will again pass order u/s 144C(13) and the present assessment passed by the Assessing Officer is set aside as the DRP is directed to readjudicate the objections raised by the assessee as per directions give above. We direct accordingly. These grounds of appeal of the assessee are allowed for statistical purposes.
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