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Appellant that the appellant inadvertently omitted to make claim for deduction under Section 10B of the Income Tax Act, 1961 (IT Act) in respect of two 100% of Export Oriented Undertakingswhich according to them, was eligible for deduction under Section 10B of the IT Act.he appellant, during the assessment proceedings, filed letters dated 22.10.2008 and 01.12.2008, claiming for deduction under Section 10B of the IT Act in respect of the aforesaid units. The Assessing Officer vide assessment order dated 16.12.2008, however, refused to consider this claim for deduction, on the ground that such claim was not raised by filing the revised return The circumstance that we have observed that the Appellate Authorities have the power to consider the claim for deduction in terms of Section 10B of the IT Act, is not to be construed as some observations in the context of the provisions of Section 80A(5) of the IT Act. All that we have said is that generally, the Appellate Authorities may not be justified in refusing to even consider the assessee's claim for deduction on the ground that such claim was not made in the original returns or the revised returns filed before the Assessing Officer. If any contention based upon the provisions of Section 80A(5) of the IT Act is raised by the Revenue, then, obviously, such contention will have to be considered by the Appellate Authority in accordance with law. Further the appellant-assessee will have the liberty to meet such contentions, including by way of urging the very grounds raised in the present Appeal on the aspect of prospectivity etc. We, therefore, clarify that we leave all such issues open for the decision of the Commissioner of Income Tax (Appeals) and thereafter, if the need be, the ITAT.

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Sec. 10B of Income Tax Act, 1961— Claim for deduction— Assessment proceedings for the assessment year 2005-06. The assessee filed income tax returns for this assessment year and revised returns respectively. However, it is the case of the assessee that the assessee inadvertently omitted to make claim for deduction under Section 10B of the Income Tax Act, 1961 (IT Act) in respect of two 100% of Export Oriented Undertakings referred to as “Cudnem Unit” and the “GadiaSodo – Codli Unit”, which according to them, was eligible for deduction under Section 10B of the IT Act. The assessee, during the assessment proceedings, filed letters dated 22.10.2008 and 01.12.2008, claiming for deduction under Section 10B of the IT Act in respect of the aforesaid units. The Assessing Officer refused to consider this claim for deduction, on the ground that such claim was not raised by filing the revised returns.
The assessee appealed to the Commissioner of Income Tax (Appeals), The Commissioner of Income Tax (Appeals) after affording an opportunity of hearing to the parties, upheld the order made by the Assessing Officer. The appellant-assessee, then, appealed to the Income Tax Appellate Tribunal (ITAT), which too, upheld the order of the Appellate Authority
The court  restore the appellant-assessee's Appeal bearin  to the file of the Commissioner of Income Tax (Appeals) for fresh adjudication on the issue of deductions under Section 10B of the IT Act, in accordance with law and on its own merits.--- SESA GOA LIMITED vs. Addi. CIT. [2020] 23 ITCD Online 6 (BOM)