Rajesh Gupta, Delhi V. ITO Ward 52(3), Delhi

ITA 145/DEL/2023

AI Insights

This case involves an appeal by Rajesh Gupta against the order of the National Faceless Appeal Centre (NFAC), Delhi, which confirmed the addition of Rs. 7,12,290 to the assessee's income for the Assessment Year 2017-18. The addition was initially made by the Centralized Processing Centre (CPC), Bangalore, during the processing of the assessee's electronically filed return. The assessee contended that the CPC erroneously added rental income of Rs. 7,12,293, which was already reported and reflected in Form 26AS. The rectification application filed by the assessee was rejected by CPC, leading to the appeal before the CIT(A), which was also unsuccessful. The ITAT found merit in the assessee's reconciliation statement and restored the matter to the AO for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129197 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 18-09-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 22-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: FORM 26AS

Judgement Text

ITA No.-145/Del/2023 Rajesh Gupta Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No:- 145/Del/2023 ( Assessment Year: 2017-18) Rajesh Gupta, 2/35 Ansari Road, Darya Ganj, New Delhi. Vs. ITO, Ward-52(3), Delhi. PAN No: AADPG6693G APPELLANT RESPONDENT Assessee by : Shri Raghav Sharma, CA Revenue by : Shri Vivek Vardhan, Sr. DR Date of Hearing : 19.09.2023 Date of Pronouncement : 19.09.2023 ORDER PER N.K. BILLAIYA, AM This appeal by the assessee is preferred against the order dated 12.01.2023 by NFAC, Delhi, pertaining to AY 2017-18. 2. The sum and substance of the grievance of the assessee is that the NFAC erred in confirming the addition of Rs. 7,12,290/- made by the CPC, Bangalore rejecting the rectification application filed by the assessee. ITA No.-145/Del/2023 Rajesh Gupta Page 2 of 3 3. Briefly stated the facts of the case are that the assessee filed his return electronically on 12.06.2018, while processing the return of income, the CPC, Bangalore enhanced the income from other sources shown at Rs. 3,94,191/- to Rs. 11,06,484/-. 4. Assessee moved a rectification application pointing out that a mistake has been made in adding Rs. 7,12,293/- being rental income as shown by the assessee and the same is being reflected in Form 26AS. The rectification application was not entertained by CPC, Bangalore. The assessee preferred an appeal before the CIT(A) but without any success. 5. Before us, the Counsel furnished a reconciliation statement showing the mistake committed by CPC, Bangalore. 6. We have carefully considered the reconciliation statements filed by the assessee. In our considered opinion, this reconciliation needs to be verified by the AO. Therefore, we deem it fit to restore the appeal to the file of the AO. The AO is directed to examine the reconciliation statement and decide the issue afresh as per the provisions of law and after given a reasonable and adequate opportunity of being heard to the assessee. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19.09.2023. Sd/- Sd/- (ASTHA CHANDRA) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19/09/2023. Pooja/- ITA No.-145/Del/2023 Rajesh Gupta Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 19/9/23 Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order