Adman Advertising, New Delhi V. ACIT, New Delhi

ITA 1041/DEL/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4299 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 29-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA
• Keywords: TDS

Judgement Text

I.T.A.NO.1041/DEL/2016/A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER . . /. I.T.A NO.1041/DEL/2016 / ASSESSMENT YEAR:2010-11 ADMAN ADVERTISING F-137, ASHOK VIHAR, PHASE-1, NEW DELHI. VS. A C IT CIRCLE 34(1) 8 TH FLOOR, CIVIC CENTRE, NEW DELHI. PAN NO. AAAFA7942D APPELLANT / RESPONDENT /ASSESSEE BY NONE /REVENUE BY MS. ANIMA , SR. DR / DATE OF HEARING: 2 5 .05 .20 2 1 /PRONOUNCEMENT ON 25 .05 .20 2 1 /O R D E R PER N.K. BILLAIYA, A.M. 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. CIT(A)-12, NEW DELHI DATED 28.12.2015 PERTAININ G TO AY 2010- 11. 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 5,95,942/- ON ACCOUN T OF MISMATCH OF TDS AS PER AIR INFORMATION AND AS PER THE CLAIM OF THE ASSESSEE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOTICE WE DECIDED TO PROCEED EX PARTE. BRIEFLY STATED THAT FACTS OF THE CASE ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF ADVERTISING. THE I.T.A.NO.1041/DEL/2016/A.Y.2010-11 2 RETURN FOR THE YEAR UNDER CONSIDERATION WAS SELECTE D FOR SCRUTINY ASSESSMENT AND ACCORDINGLY STATUTORY NOTICES WERE I SSUED AND SERVED UPON THE ASSESSEE. 4. DURING THE COURSE OF THE SCRUTINY ASSESSMENT PROCEE DINGS THE ASSESSEE WAS ASKED TO RECONCILE THE DIFFERENCE BETW EEN THE AIR INFORMATION AND INCOME SHOWN IN ITS BOOKS OF ACCOUN T. THE ASSESSEE FILED A DETAILED REPLY. IN ITS REPLY THE ASSESSEE CONTENDED THAT IT HAS NO MEANS AVAILABLE TO ASCERTAIN, IF NO TDS CERTIFICATE HAS BEEN ISSUED BY THE DEDUCTOR. THE ASSESSEE CONT ENDED THAT THE DIFFERENCE CAN ONLY BE ASCERTAINED ONCE THE DETAILE D COPY OF ACCOUNT OF THE ASSESSEE AS APPEARING IN THE BOOKS O F THE DEDUCTOR IS MADE AVAILABLE TO THE ASSESSEE FOR RECONCILIATIO N. THE REPLY OF THE ASSESSEE DID NOT FIND ANY FAVOUR WITH THE AO WH O PROCEEDED BY ADDING THE DIFFERENCE OF AMOUNT AS PER AIR INFORMAT ION AND AMOUNT AS PER BOOKS OF THE ASSESSEE AND MADE ADDITI ON OF RS. 5,95,942/-. 5. ASSESSEE ASSAILED THE ADDITION BEFORE THE CIT(A) BU T WITHOUT ANY SUCCESS. 6. WE HAVE CAREFULLY PERUSED THE ORDERS OF THE AUTHORI TIES BELOW. IN OUR CONSIDERED OPINION, THE AO OUGHT TO HAVE GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO RECONCILE THE DIFFER ENCE. IN OUR CONSIDERED OPINION, MERELY BECAUSE THE FIGURES SHOW N IN AIR I.T.A.NO.1041/DEL/2016/A.Y.2010-11 3 INFORMATION ARE DIFFERENT FROM THE FIGURES SHOWN IN THE BOOKS OF ACCOUNT THE ADDITION SHOULD NOT HAVE BEEN MADE. 7. IN THE INTEREST OF JUSTICE, WE DEEM IT FIT TO RESTO RE THE ISSUE TO THE FILES OF THE AO. THE AO IS DIRECTED TO PROVIDE SUF FICIENT OPPORTUNITY TO THE ASSESSEE AND THE ASSESSEE IS DIR ECTED TO RECONCILE THE DIFFERENCE TO THE SATISFACTION OF THE AO. 8. IN THE RESULT, THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 25/05/2021. SD/- SD/- (SUCHITRA KAMBLE) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 TH MAY, 2021 * KAVITA ARORA, SR. P.S. COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR, ITAT: DELHI BENCHES-DELHI