आदेश/ORDER 

PER D.S. SUNDER SINGH, Accountant Member:

This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-12, Hyderabad vide Appeal No.10161/2017-18 dated 16.04.2018 for the Assessment Year (A.Y.)2010-11.

2. In this case, the assessee filed additional ground along with petition for admission of additional ground. The contention of the assessee for admission of additional ground is that the assessment in this case was made u/s 153A consequent to search u/s 132 of the Income Tax Act, 1961 (hereinafter call seized material, etdh uass, ‘cAocnt’t)e nandded t hthe aatd tdhieti oand dwitaiso nm madaed en obty o tnh eth Ae sbsaessissi nogf Officer (AO) without having the seized material is unsustainable and required to be deleted. The additional ground raised by the assessee reads as under :

“On the facts and in the circumstances of the case, whether the addition made by recomputation of the total income at Rs.3,03,50,780/- is outside the scope of assessment u/s 143(3) r.w.s. 153A in as much as the proceedings for A.Y.2010- 2011 stood finalized on 6.1.2015 i.e. the date of search and further the recomputation of total income was made without reference to any seized material.”

After hearing both the parties, since the additional ground is purely related to the legal issue and no enquiry required to be made, the additional ground raised by the assessee is admitted for adjudication.

3. In this case, the assessee filed the return of income originally for the A.Y.2010-11 on 30.09.2010 declaring total income of Rs.67,08,152/-. Subsequently, search u/s 132 was carried out in this case and a notice u/s 153A was issued by the AO. In response to the notice issued u/s 153A, the assessee filed the return of income declaring nil income on 28.11.2015 and no claim was made u/s 80IA of the Act. According to the assessee, for the A.Y.2010- taxable profits1 u1/, st 1h1e5 bJBu swinaess Rss .i3n,c1o3m,1e7 ,1re0s0u/l-t,e tdh uisn th‘neirle’ winacso mnoe saconpde tfhoer claiming the deduction u/s 80IA of the Act. The AO selected the case for scrutiny and during the assessment proceedings, the AO issued the questionnaire. In response to the questionnaire issued by the AO, the assessee has furnished written submissions and during the assessment proceedings, the AO observed that the assessee did not claim the deduction u/s 80IA in the original return as well as in the return filed in response to the notice issued u/s 153A, and there was computation mistake. When the assessee was asked to clarify the mistake and exp income, the assessee made submission stating thatl atihne w ahssye tshseeree i sw oaws n“ninilg” captive power plant and the undertaking is eligible for deduction u/s 80IA of the Act and due to inadvertent mistake, the assessee did not claim the deduction u/s 80IA in the return filed in response to the notice issued u/s 153A. The assessee further submitted that it has complied with all the requirements to be eligible for claiming deduction u/s 80IA of the Act, thus requested to allow the deduction. The assessee also filed a revised return of income on 17.12.2016 claiming deduction u/s 80IA of the Act and relied on the following decisions :

(a) CIT Vs. Ramco International reported in 221 CTR 0491, High Court of P&H.

(b) Chicago Pneumatic India Ltd. Vs. Deputy Commissioner of Income Tax, Bombay Tribunal reported in 15 SOT 0252.

(c) Commissioner of Income Tax Vs. Jindal Saw Pipes Ltd. High Court of Delhi reported in 328 ITR 0338.

(d) National Thermal Power Co. Ltd. Vs. Commissioner of Income Tax, Supreme Court of India reported in 229 ITR 0383

4.0 The AO observed that the assessee did not make any claim of deduction u/s 80IA in the original return as well as in the return filed in response to notice u/s 153A of the Act and the claim was made only in the revised return dated 17.12.2016 which was barred by limitation. The AO viewed that, since the return of income filed by the assessee on 17.12.2016 was beyon