Additional claim can be made before ITAT despite no such claim in ITR

Additional claim can be made before ITAT despite no such claim in ITR

IN THE INCOME TAX APPELLATE TRIBUNAL

The Relevant Text of the Order as follows : 17. Now, we proceed to adjudicate the additional grounds of appeal raised by the assessee. 18. Additional ground No.1 : The assessee through this additional ground has claimed that the sales tax subsidy and transport subsidy received by the assessee from HP government is a capi tal receipt . The Ld. Counsel for the assessee has further submitted that this legal issue has been raised for the first time before this Tribunal . He has further submitted that in identical circumstances this issue was raised in the earlier years also as an additional ground of the appeal and the mat ter has been restored back by the Tribunal in the earlier years vide order dated 21.5.2018 passed in ITA Nos. 555/Chd/2017 & Others (supra), wherein this matter has been set aside and restored to the fi le of the CIT(A) to decide the issue afresh after considering the case laws relied on the assessee. [caption id="attachment_91814" align="aligncenter" width="414"] Additional claim can be made before ITAT despite no such claim in ITR[/caption] 19. We have gone through the order of the Tribunal dated 21.5.2018 (supra) and find that this issue has been restored in the own case of the assessee in earlier years to the file of the CIT(A) to adjudicate it a fresh keeping in view the judgments as discussed in the order of the Tribunal and the nature of the scheme and to adjudicate it by a speaking order in accordance with law. The issue for the year under consideration, with similar directions, is also accordingly restored to the file of the CIT(A) for adjudication afresh. 20. Additional Ground No.2 : At the outset , Ld. Counsel for the assessee has submitted that as per the directions of his client and since the assessee has not claimed the aforesaid claim in the revised return of income and even offered the aforesaid claim for taxation in the return filed u/s 115JB of the Act for the assessment year 2010-11, as discussed above while adjudicating ground No. 3(b) above, he does not press this ground. This ground is accordingly dismissed as ‘not pressed’. In view of our findings given above, the appeal of the assessee is treated as part ly allowed. Order pronounced in the Open Court on 20.12.2019