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2023 (3) TMI 1154 - AT - Income TaxExcise Duty refund as non-taxable under the normal provisions of the Act - claim was not made before the AO but was claimed through additional ground before CIT(A) - as no claim of subsidy as being capital receipt was made before the AO and that CIT(A) given a finding that the facts relating to excise duty subsidy are not available on record, thus CIT(A) was fully justified in denying the claim of the assessee - HELD THAT:- We find that the claim of excise duty being capital receipt was not accepted by CIT(A) in view of the fact that no claim was made before the AO and no reasons were furnished by assessee to demonstrate as to what prevented the assessee from raising such claim before the AO. We do not agree with the aforesaid reasoning of CIT(A) for denying the claim of the assessee in view of the facts in the case of CIT vs. Pruthvi Brokers and Shareholders Pvt. Ltd. [2012 (7) TMI 158 - BOMBAY HIGH COURT] after considering the decision of Hon’ble Supreme Court in the case of Jute Corporation India Ltd. [1990 (9) TMI 6 - SUPREME COURT] as held that assessee is entitled to raise the additional ground not merely in terms of legal submissions but also legal claim not made in the return filed by it. Appellate authorities have jurisdiction to deal not merely with additional grounds, which became available on account of change of circumstances or law, but with additional grounds which were available when the return was filed. We are, therefore, of the view that CIT(A) was not justified in not admitting the additional ground and deciding the issue. Claim and quantum of excise duty subsidy - Assessee has neither placed any material on record to demonstrate as to what is the excise duty refund claimed and other relevant details. Further in the absence of any finding on the issue of lower authorities and considering the totality of the aforesaid facts, we are of the view that the issue raised in the present ground needs to be re-examined at the end of CIT(A) - restore the issue back to the file of CIT(A) and direct him to decide the issue afresh in accordance with law. Appeal of the assessee is partly allowed for statistical purposes.
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