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2020 (4) TMI 586 - AT - Income TaxClaim not made by the assessee in the income tax return - Booking cancellation charges disallowed - whether deduction for the expenses not made in the income tax return can be claimed before the appellate authorities? - HELD THAT:- Necessary basic details about the claim of the assessee were available before the authorities below with supporting documents. The impugned expenditure was also claimed in the profit and loss account. Now the controversy arises, the claim not made by the assessee in the income tax return out of ignorance/lack of knowledge/unawareness can deprive it from claiming the same and there was no duty on the revenue to enquire about the legitimate claim of the assessee if any. Assessee has not made altogether a new claim before the appellate proceedings which was not disclosed in the financial statements. As such we note that the basic details about the claim of the assessee were very much available before the authorities below right from the profit and loss account of the assessee which is the crucial document to determine the income of the assessee. We are inclined to admit the claim of the assessee. Accordingly, we set aside the same to the file of the AO for fresh adjudication as per the provisions of law and in the light of the above stated discussion. Hence the ground of appeal of the assessee is allowed for the statistical purposes. Appeal filed by the assessee is allowed for the statistical purposes
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