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2021 (4) TMI 1033 - HC - Income TaxDeduction u/s 80JJAA - assessee had not made the claims u/s 80JJA and qua prior period expenses, in the original return - assessee did not move the AO with a revised return for claiming deductions under Section 80JJAA of the Act and for prior period expenses and assessee for the first time made these claims before the AO by way of a statement/communication dated 14.12.2009 -CIT(A) concluded that the deduction under Section 80JJAA was correctly claimed by the assessee - Tribunal setting aside the order of the Commissioner of Income Tax (Appeals) [in short "CIT(A)"] granting deduction, under Section 80JJAA of the Act and qua prior period expenses - HELD THAT:- Once the Tribunal accepted the view taken by the CIT(A) that it could entertain fresh claims; a view which the CIT(A) has expressed in paragraph 6.6.2 of its order, all that the Tribunal was required to examine was: as to whether the CIT(A) had, scrupulously, verified the material placed before it before allowing deductions claimed by the assessee. The Tribunal, however, instead of examining this aspect of the matter, observed, and in our view, incorrectly, that because an opportunity was not given to the AO to examine the material, therefore, the matter needed to be remanded to the AO for a fresh verification. Unless the Tribunal would have reached to a conclusion and expressed its clear view, in that respect, as to what was wrong or missing in the examination made by the CIT(A), a remand was not called for. We agree with Mr. Seth's contention that the CIT(A) in the exercise of its powers under Section 250(4) of the Act was entitled to seek production of documents and/or material to satisfy himself as to whether or not the deductions claimed were sustainable/viable in law. This was, however, a case where the details were placed before the AO, who declined to entertain the claims only on the ground that they did not form part of assessee's original return and that the assessee had not made a course correction by filing a revised return. This view was based, as noticed above, on the judgment of the Supreme Court rendered in Goetze (India) Ltd.[2006 (3) TMI 75 - SUPREME COURT]. The CIT(A), squarely, dealt with this and concluded, that a fresh claim could be entertained. Therefore, the Tribunal, as noticed above, has accepted this view of the CIT(A) and the revenue has not come up in appeal before us assailing this conclusion of the Tribunal. In any event, we are of the view that, if a claim is otherwise sustainable in law, then the appellate authorities are empowered to entertain the same. See ASPENTECH INDIA PVT LTD [2011 (11) TMI 366 - DELHI HIGH COURT] Therefore, in our view, the judgment of the Tribunal deserves to be set aside. The fresh claims made by the assessee, as allowed by the CIT(A), will have to be sustained. The questions of law are answered in the favour of the assessee
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