TMI Blog2017 (6) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... AM For the Appellant : None For the Respondent : None ORDER Per N.V.Vasudevan, JM This is an appeal by the Revenue against the order dated.22.07.2014 relating to AY 2008-09. 2. The grounds of appeal raised by the revenue reads thus: (a) Whether under the facts and in the circumstances of the case, the direction of Ld. CIT(A) to AO to allow credit of TDS was justifiable in the light of the decision of the Hon ble Apex Court in the case of Goetz India Vs. CIT 284 ITR 323 (SC). (b) That the appellant craves leave to add, delete, alter, modify or take new grounds of appeal. 3. The Assessee is a company engaged in the business of establishing, operating, managing and controlling and dealing with fully a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above, the Assessee filed a pettion under section 154 requesting the AO to grant credit to the Assessee with respect to the above TDS amount. The Assessee submitted the following documents towards its claim for TDS credit of ₹ 3,220,270: - Original TDS certificates aggregating to ₹ 3,220,270 - Indemnity Bond in support of the claim of TDS of ₹ 3,220,270 5. The AO rejected the petition filed by the Assessee vide his order under section 154 dated 2 March 2012 on the premise that the Assessee should have claimed TDS credit by filing a revised return. The AO disregarded the original TDS certificates and indemnity bond filed in support of its claim. The Assessee was aggrieved by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the claim of TDS wherein the appellant had ertified that such taxes were deducted from the income of the Company pertaining to the Ay 2008- 09 . 5. 3 The facts of the appellant are identical to the cases Alpa Laboratories Ltd. Vs ACIT (supra) and ITO Vs. Justice Rajiv Shakdher (supra). In both these ases the judicial authorities have permitted the claim of the TDS even though it was not claimed in the ROI. While allowing such claim the judicial authorities we given directions to the AO to verify the claim and also to verify whether the receipts to which the certificates have been offered to tax in the said year or not. 5.4 Accordingly, based on the above facts including the judicial precedents, I direct the AO to verify the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised return. The Tribunal dealt with the decision of the Hon ble Supreme Court in the case of Goetz (India) Ltd., (supra) in the following manner: .As far as the decision of the Hon'ble Apex Court in the case of Goetze (India) Ltd. (supra) is concerned, there is no dispute that the same is binding on everybody concerned. In the said decision, the Hon'ble Apex Court has also ruled that Appellate Tribunal may adjudicate the issue if a claim is made by any party subject to satisfaction of prescribed rules, hence, even the Hon'ble Apex Court has not barred the assessee raise it's legal claim before Appellate Authorities. However, such process would result into undue hardships, delay and multiplicity of proceedings. The Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings for which assessee has not filed revised return, although, as per law, the assessee is required to file the revised return ..... 10. Further, in the case CIT vs Ramco International 221 CTR 491 (2008) HC (P H) wherein the Punjab and Haryana High Court, distinguished the judgement of Goetze allowed the claim of the Assessee which was made in course of the assessment proceedings and not by filing revised return. 11. The CIT(A) as a first appellate authority has the power to entertain a new claim even in the absence of a revised return of income. The Supreme Court in case of Goetze (India) Ltd. (supra) has clarified that the decision was restricted to the power of the assessing authority to entertain a claim for deduction o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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