Commissioner Of Income Tax, Coimbatore. Appellant v. M/S Gita Bhuradia

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 27.04.2009 Coram : THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIANandTHE HONOURABLE MR.JUSTICE M.M.SUNDRESH Tax Case (Appeal) No.555 of 2004 Commissioner of Income Tax,Coimbatore.Appellantv. M/s Gita Bhuradia123/1, Bharathi Park RoadNo.2, Coimbatore.Respondent Tax Case (Appeal) preferred under section 260A of the IncomeTax Act, 1961, against the order of the Income Tax AppellateTribunal, Madras 'B' Bench, dated 01.12.2003 in ITANo.1053/Mds/1997 for the assessment year 1994-95 and against theorder of the commissioner of Income Tax (Appeals) Coimbatore, dated18.2.1997 passed in I.T.A.No.719/A/96-97 for the assessment year1994-95, and against the order of the Assistant Commissioner ofIncome Tax Company Circle-II (2), Coimbatore, dated 19.9.1996passed in PAN PX-7647/Co.II(2)/CBE for the assessment year 1994-95. (Judgment of the Court was delivered byK.RAVIRAJA PANDIAN, J.) By framing the following question of law "Whether on the facts and in thecircumstances of the case, the Appellate Tribunalwas right in law in holding, even though theprescribed certificate in Form No.10CCAC is notfiled along with the return of income, was a pre-request for grant of relief under Section 80HHC(4)of the Income Tax Act, 1961?" the revenue has come on appeal against the order of the Income TaxAppellate Tribunal, Madras 'B' Bench, dated 01.12.2003 in ITANo.1053/Mds/1997 in respect of assessment years 1994.95. 2. The material facts as culled out from the statement offacts in the memorandum of grounds of appeal are as follows:- Thehttps://hcservices.ecourts.gov.in/hcservices/Assessing Officer in the intimation under Section 143(1) (a) disallowed the assessee's claim under Section 80HHC amounting toRs.4,56,050/- observing that no evidence was filed in respect ofthe same. The Assessing authority not granted the relief beenfiled by the assessee along with the return. The assessee filedan appeal to the Commissioner of Income Tax (Appeals), who directedthe assessing officer to rectify the intimation by taking intoconsideration the certificate subsequently filed by the assessee.Aggrieved by that order, the revenue filed an appeal before theIncome Tax Appellate Tribunal and the Tribunal by its order hasupheld the decision of the Commissioner of Income Tax (Appeals).The correctness of the same is now canvassed before this Court bythe revenue by formulating the above stated question of law. 3. We have heard the argument of the learned Counsel appearingfor the department. 4. The learned counsel for the revenue fairly submitted thatthe issue has already been covered by the decision of this Courtin the case of Commissioner of Income Tax vs. Valli Cotton TradersP. Ltd. reported in (2007) 288 ITR 400 wherein it has been heldagainst the revenue by holding that filing of the audit reportalong with the return is not a mandatory condition for the purposeof claiming deduction under Section 80HHD of the Act, the spiritbehind sub-sections (5) and (9) of Section 139 read with Section 80HHC of the Act was that the assessee should be given a fair andreasonable opportunity to claim the benefit as available under thestatute and any denial on technical grounds would not be justified.The remittance of the matter to the Assessing Officer forconsideration afresh of the claim of the assessee to the benefit ofsection 80HHC by filing the audit report in Form No.10CCAC wasjustified. 5. Following the above said Judgement, the appeal isdismissed answering the question of law against the revenue. Sd/-Asst. Registrar. /true copy/ rg To 1. The Assistant Registrar Income-tax Appellate Tribunal Rajaji Bhavan, Besant Nagar, Chennai 18 Income-tax Appellate Tribunal Rajaji Bhavan, Besant Nagar, Chennai 18 2. The Commissioner of Income Tax, Coimbatore. Coimbatore. 3. Income Tax Appellate Tribunal, Madras 'B' Bench, Madras 'B' Bench, 5. Following the above said Judgement, the appeal isdismissed answering the question of law against the revenue. Sd/-Asst. Registrar. /true copy/ rg To 1. The Assistant Registrar Income-tax Appellate Tribunal Rajaji Bhavan, Besant Nagar, Chennai 18 Income-tax Appellate Tribunal Rajaji Bhavan, Besant Nagar, Chennai 18 2. The Commissioner of Income Tax, Coimbatore. Coimbatore. 3. Income Tax Appellate Tribunal, Madras 'B' Bench, Madras 'B' Bench, 4. The Assistant Commissioner of Income Tax Company Circle-II (2), Coimbatore. Circle-II (2), Coimbatore. + 1 CC To Mr.J.Naresh Kumar,Advocate SR NO.18532 T.C. (A) No.555 of 2004KSK {CO}TP/5.6.2009.