TMI Blog2014 (1) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... e into consideration any claim made before him for the first time - the CIT(A) committed an error in law in not adjudicating the issue on merits – the order of the CIT(A) set aside – Decided in favour of Assessee. - ITA No. 7717/Mum/2011 - - - Dated:- 5-8-2013 - Shri D. Manmohan And Shri Sanjay Arora,JJ. For the Appellant : Shri Pankaj K. Jain For the Respondent : Ms. R. M. Madhavi ORDER Per D. Manmohan, V. P. This appeal by the assessee is directed against the order passed by the CIT(A)-16, Mumbai and it pertains to A.Y. 2008-09. 2. The assessee company is engaged in the business of power generation. For the year under consideration it declared Nil income by way of revised return on 01.12.2008. The return was origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return of income. Reliance was placed upon the circular of CBDT in support of its contention that such deduction is admissible. The learned CIT(A) rejected the contention of the assessee by observing as under:- "Since the appellant has not claimed the said expenditure in its computation of income, the same cannot be allowed as it tantamount to revision of the return of income which is not permissible". Aggrieved assessee is in appeal before us. 4. The learned counsel for the assessee relied upon the following decisions of the ITAT in support of its contention that the powers of the CIT(A) are co-terminus with that of the AO and any claim made before the CIT(A) ought to be considered independently and merely because it was not raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed D.R. could not place before us any decision where a contrary view was taken. In fact the ITAT Delhi Bench (Third Member) had referred to the decision of the Hon'ble Supreme Court in the case of Goetze India (supra) to analyse the issue before coming to the conclusion that the powers of the learned CIT(A) are independent and the CIT(A) can take into consideration any claim made before him for the first time. In the light of the aforecited decision we are of the confirmed view that the CIT(A) committed an error in law in not adjudicating the issue on merits. We, therefore, set aside the issue to the file of the learned CIT(A) who is directed to reconsider the matter in accordance with law. 7. In the result, as pronounced in the open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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