TMI Blog2015 (10) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... was brought on record to show that assessee was rendering services from STPI unit. Although the assessee has submitted before the CIT(Appeals) that Form No.56F was filed along with the manual return of income, however, the CIT(Appeals) has cast serious aspersions on the veracity of Audit Report filed along the alleged manual return. There are conditions in the date of receiving payments and date of signing of the report. Since the assessee has failed to comply with the provisions of section, we are of the considered opinion that the assessee is not eligible for claiming deduction u/s.10A of the Act. Accordingly, this appeal of the assessee is dismissed. - I.T.A. No.155/Mds/2011, I.T.A. Nos.1005 & 1006/Mds/2012 - - - Dated:- 31-7-2014 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the year; and iv. The due date of filing return of income for the AY.2006- 07 u/s.139(1) of the Act was 30-11-2006. Whereas the assessee had filed its e-return on 21-12-2006. 3. The Assessing Officer further observed that the assessee had claimed an amount of ₹ 2.40 Crores as channel distribution expenses for distributing V-Tel connections. The assessee neither deducted tax at source on the payments of such expenses, nor the details of the parties to whom such payments were made were furnished, the Assessing Officer dis-allowed said expenses u/s.40a(ia) of the Act. Aggrieved by the assessment order dt.31-12-2008, the assessee preferred an appeal before the CIT(Appeals). The CIT(Appeals), after considering the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed within the time limit prescribed under the Act is absolutely wrong. The ld.DR referred to page No.8 of the order of CIT(Appeals), where the CIT(Appeals) has considered these submissions of the assessee. In the remand report, the Assessing Officer has categorically stated that the returns received during the period 28-11-2006 to 08-12-2006 bear acknowledgment number starting from Sr.No.0000000765 to 0000001085. Whereas, the acknowledgment number of the assessee is 5304000051, which is un-related to the serial numbers of acknowledgment of returns filed with the concerned ACIT of the Circle. Further, in the acknowledgment given by the assessee, it is mentioned 'Return Receipt'. Whereas, in all the acknowledgments that the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he representatives of both the sides, and have perused the orders of the authorities below. For the AY.2006-07, the ld.AR of the assessee has contended that the manual return was filed within the time limit specified u/s.139(1) of the Act i.e., on 30-11-2006. Thereafter, e-return was also filed on 21-12-2006. There was delay of 21 days in filing of e-return as the assessee was not aware that the return had to be filed electronically. As soon as it came to the knowledge of the assessee that the return has to be filed electronically, the same was filed on 21-12-2006, without further delay. However, the Revenue has disputed the filing of manual return on behalf of the assessee. The Assessing Officer in the remand report has questioned the vera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is not eligible for claiming deduction u/s.10A of the Act. Accordingly, this appeal of the assessee is dismissed. 8. As far as the appeals of the assessee for the AYs.2007-08 2008-09 are concerned, we find that the CIT(Appeals) has dismissed the appeals of the assessee for non-prosecution. In the interest of justice, both the files are remitted back to the CIT(Appeals) for deciding the appeals of the assessee on merits. The CIT(Appeals) shall give sufficient opportunity of hearing to the assessee and thereafter pass orders in accordance with law. Both the appeals of the assessee for the AYs.2007-08 2008-09 are allowed for statistical purpose. 9. In the result, ITA No.155/2011 for the AY.2006-07 is dismissed and ITA No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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