Mrs Thakuri K. Mirpuri, Kolkata V. I.T.O Wd - 33(3),kolkata, Kolkata

ITA 1910/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83092 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 14-06-2013
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHAWNGTHU ADD L
• Assessee Lawyers: B K SETA
• Section: 143(3); 154

Judgement Text

, SMC(C) , IN THE INCOME TAX APPELLATE TRIBUNAL SMC(C) BENCH : KOLKATA () BEFORE , ) [BEFORE SHRI MAHAVIR SINGH, JM] / I.T.A NO.1910/KOL/2013 !'/ ASSESSMENT YEAR: 2008-09 SMT. THAKURI KISHAN CHAND MIRPURI VS. INCOME-TAX O FFICER, WD-33(3), KOLKATA (PAN: AJWPM7406J) ($% /APPELLANT ) (&'$%/ RESPONDENT ) DATE OF HEARING: 21.08.2014 DATE OF PRONOUNCEMENT: 02.09.2014 FOR THE APPELLANT: SHRI B. K. SETA, CA FOR THE RESPONDENT: SHRI DAVID Z. CHAWNGTHU, ADD L. CIT, SR. DR () / ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XIX, KOLKATA IN APPEAL NO. 72/CIT(A)-XIX/WARD-33(3)KOL/12-13 DATED 23.01.2013. ASSESSMENT WAS FRAMED BY ITO, WARD-33(3), KOLKATA U/S. 143(3) OF THE INCOME-TAX A CT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEARS 2008-09 VIDE HIS ORDER D ATED 30.09.2010. 2. AT THE OUTSET, IT IS SEEN THAT THE APPEAL FILED BY ASSESSEE IS DELAYED BY 43 DAYS. LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE I S A WIDOW SENIOR CITIZEN AGED ABOUT 86 YEARS OLD. LD. COUNSEL FOR THE ASSESSEE STATED THAT THE D ELAY MAY BE CONDONED SEEING THE AGE OF THE ASSESSEE. LD. SR. DR HAS ALSO NOT OBJECTED FOR CON DONATION OF DELAY. IN TERM OF THE ABOVE AND GOING THROUGH THE FACTS, I CONDONE THE DELAY AND AD MIT THE APPEAL FOR HEARING. 3. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AGA INST THE ORDER OF CIT(A) CONFIRMING THE ACTION OF AO FOR NOT RECTIFYING THE MISTAKE APPAREN T FROM RECORD U/S. 154 OF THE ACT BEING THE MISTAKE COMMITTED IN THE TDS CERTIFICATE BY THE BAN K. THE AO REFUSED TO RECTIFY THE MISTAKE BY STATING THAT THERE IS NO MISTAKE APPARENT ON REC ORD AS AVAILABLE AT THE TIME OF PASSING OF THE RELEVANT ASSESSMENT ORDER BY THE AO U/S. 143(3) OF THE ACT. THE CIT(A) ALSO CONFIRMED THE ADDITION BUT ACCEPTED THAT THERE IS A MISTAKE IN TH E TDS CERTIFICATE ISSUED BY THE BANK. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE TRIBUNAL. 4. I HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. I FIND THAT THE ISSUE ON MERITS IS THAT ORIGINALLY TH E BANK ISSUED TDS CERTIFICATE DATED 30.05.2008 DISCLOSING THE AMOUNT OF INTEREST AT RS.2,36,264/-. THIS TDS CERTIFICATE WAS ENCLOSED BY THE ASSESSEE WITH THE RETURN OF INCOME CLAIMING CREDIT FOR TDS. THE AO WHILE FRAMING ASSESSMENT 2 ITA NO.1910/K/2013 MRS. THAKURI K. MIRPURI AY 08-09 U/S. 143(3) OF THE ACT NOTICED THIS FACT AND TREATE D THE INTEREST INCOME AS DISCLOSED IN TDS CERTIFICATE AS THE UNEXPLAINED INTEREST INCOME AND MADE ADDITION OF UNDISCLOSED INTEREST AT RS.95,225/-. THE ASSESSEE MOVED RECTIFICATION APPL ICATION U/S. 154 OF THE ACT BUT THE SAME WAS REJECTED AND CIT(A) ALSO CONFIRMED THE REJECTION. NOW ASSESSEE HAS PRODUCED A CERTIFICATE FROM BANK WHEREIN IT IS CERTIFIED THAT IN THE ORIGI NAL TDS CERTIFICATE THERE IS A MISTAKE, WHEREIN MISTAKENLY THE INTEREST WAS TAKEN AT RS.2,36,264/-, WHEREAS THE CORRECT AMOUNT PAID IS AT RS.1,24,570/-. I AM OF THE CONSIDERED VIEW THAT TH IS IS CLEARLY A MISTAKE APPARENT FROM RECORDS AND THE AO SHOULD HAVE RECTIFIED THE SAME. HENCE, I SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND DIRECT THE AO TO VERIFY THE VERACIT Y OF THE CERTIFICATE ISSUED CHIEF MANAGER, STATE BANK OF INDIA, MIDDLETON ROW, KOLKATA. THE A SSESSEE WILL PRODUCE THESE DOCUMENTS BEFORE THE AO WITHIN TWO MONTHS FROM THE RECEIPT OF THIS ORDER AND AO WILL GIVE PROPER OPPORTUNITY BEFORE ALLOWING APPEAL EFFECT TO THIS O RDER. IN TERM OF THE ABOVE, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN OPEN COURT ON 02.09.2014. SD/- , (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 2ND SEPTEMBER, 2014 *+ ,- . JD.(SR.P.S.) () / &0 1(0!2- COPY OF THE ORDER FORWARDED TO: 1 . $% / APPELLANT MRS. THAKURI K. MIRPURI, 7/1C, LINDSAY STREET, SUIT NO. B-7, 2 ND FLOOR, KOLKATA-700 087. 2 &'$% / RESPONDENT ITO, WARD-33(3), KOLKATA. 3 . ) ( )/ THE CIT(A), KOLKATA 4. 5. ) / CIT KOLKATA 089 & / DR, KOLKATA BENCHES, KOLKATA '0 &/ TRUE COPY, ():/ BY ORDER, - /ASSTT. REGISTRAR .