TMI Blog2017 (9) TMI 1770X X X X Extracts X X X X X X X X Extracts X X X X ..... and. Accordingly, we reverse the findings of CIT(A) in this regard. The assessee admittedly, had not asked for the alternate claim of deduction under section 10A as is noted by the Tribunal in para 10 of its order dated 07.06.2017. We hold that the assessee is not entitled to the alternate claim of deduction under section 10A of the Act. The grounds of appeal raised by the Revenue are thus, allowed. - ITA No.1646/PUN/2015 - - - Dated:- 20-9-2017 - Ms. Sushma chowla And Shri Anil Chaturvedi, JJ. Appellant by: Shri Vivek Aggarwal Respondent by: None ORDER Sushma Chowla, The appeal filed by the Revenue is against order of CIT(A)-I, Pune, dated 28.11.2014 relating to assessment year 2011-12 against the order passed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m for making a claim for deduction only by filing a revised return? 5. The Ld Commissioner of Income-tax (Appeals) erred on the facts and in the circumstances of the case and in law in holding that alternate claim of the assessee for deduction u/s 10A of the Act is required to be examined in accordance with law, ignoring decision of the Hon. SC in the case of CIT Vs Shelly Products reported in 129 Taxmann 271 wherein it has been held that the assessing authority may grant relief to an assessee if an assessee by mistake or inadvertence or on account of ignorance, included in his income any amount which is exempted from payment of income-tax, or is not income within the contemplation of law, which is dearly not established in this case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court of Delhi in Valient Communications Ltd. in ITA Nos.440-441/2012, judgment dated 04.01.2013 had held the assessee to be eligible to claim the deduction under section 10A of the Act in case it fulfills the conditions laid down in the said section. The CIT(A) following the order of Tribunal in assessee s own case had held that the assessee is not entitled to grant of deduction under section 10B of the Act. However, the CIT(A) following the order of Tribunal held that an alternate claim made by the assessee under section 10A of the Act to be looked into and in case the assessee fulfills the conditions, then the same may be allowed to the assessee. The assessee filed an appeal against the order of CIT(A). The said appeal in IT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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