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2020 (7) TMI 496 - AT - Income TaxRectification u/s 154 - claim of deduction u/s 80JJAA denied - Claim made at the time of assessment proceedings - HELD THAT:- In the present case assessee did not make claim of deduction u/s 80JJAA in the return of income or revised return of income. The fresh claim was allegedly made at the time of assessment proceedings. In the assessment order dated 27/03/2015, the Assessing Officer has not made any note of assessee’s said claim. In fact the AO had no occasion to consider assessee’s fresh claim as the same was filed on 28/3/2015 i.e. one day after the passing of the assessment order. The assessee filed petition u/s 154 for considering assessee’s claim of deduction u/s 80JJAA. Appellate authorities are not precluded from entertaining assessee’s fresh claim not made in the return of income. The Hon’ble Jurisdictional High Court in the case of CIT vs. Pruthvi Brokers & Shareholders [1997 (4) TMI 39 - RAJASTHAN HIGH COURT] has held that an assessee is entitled to raise before appellate authorities additional claims not made in the return of income. Taking into consideration entirety of facts we are of considered view that asessee’s claim of deduction under section 80JJAA of the Act deserves to be admitted for consideration. Since, legality and quantum of the claim were not examined by any of the lower authorities, without commenting on merit of claim, we deem it appropriate to restore the issue back to the file of Assessing Officer for consideration of same. While examining assessee’s claim, the Assessing Officer shall allow reasonable opportunity of hearing to the asseesee, in accordance with law. Appeal of the assessee is allowed for statistical purpose.
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