TMI Blog2018 (10) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate of registration for the impugned Assessment Year has not been produced by the assessee. Thus, this case-law does not apply. - Decided against assessee. - ITA No. 2516/Kol/2017 - - - Dated:- 5-10-2018 - Sri J. Sudhakar Reddy, Accountant Member For The Assessee : Shri Siddharta Pratim Datta, Advocate, Appeared For The Revenue : Shri Sital Chandra Das, Addl. CIT, Sr. D/R. ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) 4, Kolkata, (hereinafter the Ld. CIT(A) ), dt. 23/10/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the Act ), relating to Assessment Year 2010-11. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted for aforesaid earlier years online. Your assessee then submitted on 05.02.2014 and on 27.03.2014 Form 3CK with all relevant annexures for the year under appeal. Your assessee however has not got any approval or rejection from the authority for such submission. For the period from 01.04.2009 to 31.03.2013 the petitioner have submitted application for such approval vide their letter dated 03.03.2014 received by the department on 19.03.2014 and the petitioner once again sent a letter dated 27.03.2014 for necessary approval in Form 3CM for those years was not received by the petitioner from the department . Delay in submission of application for such approval was due to terminal illness of the concerned person of the assessee (Emphasis our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is different. 4.1. In any event, the Constitutional Bench of the Hon ble Supreme Court in a recent judgment in the case Commissioner of Customs (Import) vs. Dilip Kumar and Company, [2018]95taxmann.com327(SC) judgement dt. 30-07-2018, held as under:- 52. To sum up, we answer the reference holding as under ( 1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification. ( 2) When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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