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2023 (8) TMI 1278 - ITAT AHMEDABADClaim of deduction of unknown liability towards customs duty - Deduction u/s 43B - Fresh claim before AO during the course of assessment proceedings - A.O. has did not allow the claim in the absence of revised return of income following the decision of Goetze (India) Limited. [2006 (3) TMI 75 - SUPREME COURT] - AO did not allow the claim of the assessee on the ground that deduction cannot be allowed since the AO has no power under the Income Tax Act to allow expenses made by the assessee during the year, but not claimed by the assessee in the return of income - CIT(A) allowed the assessee to raise this contention before him on the ground that the appellate authority including CIT(A) have full power / authority to entertain such claim in appeal and accordingly, permitted the assessee to raise such claim before him - HELD THAT:- We observe that the same are infructuous since the Ld. CIT(A) has permitted the assessee to raise such claim regarding allowability of customs duty paid under protest during the course of appellate proceedings. Accordingly, Ground Nos. 2 & 3 of the assessee’s appeal are dismissed as being infructuous. Additional claim towards payment of customs duty - As we observe that Ld. CIT(A) in his order has observed that as per copy of decision by the Deputy Commissioner of Customs in assessee’s case, the assessee was not required to pay customs duty under reference. CIT(A) observe that in view of the aforesaid order passed by the concerned Customs Authority, since the assessee was not required to pay customs duty in all likelihood, the assessee would have already put up a claim for refund of the aforesaid amount which was paid under protest. Since the assessee was not legally obliged to pay customs duty amount, therefore, this additional claim towards payment of customs duty cannot be allowed under the provision of Section 43B(a) of the Act. Accordingly, we find no infirmity in the order passed by Ld. CIT(A) so as to call for any interference, given the facts of the assessee’s case. Appeal of the assessee is dismissed.
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