Hira Lal Agarwal, New Delhi V. ACIT, CIR-1, SILIGURI, Siliguri

ITA 20/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1928 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 05-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Keywords: Salary income

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI S. S. VISWANETHRA RAVI , JUDICIAL MEMBER ] I.T.A. NO. 20 /KOL/201 6 ASSESSMENT YEAR: 201 1 - 1 2 HIRA LAL AGARWAL........ . ... APPELLANT C/O. KISHORE KUMAR LOHIA 2 ND FLOOR SMRITIDHAM BUILDING OPPOSITE HOTEL GATE WAY SEVOKE ROAD SILIGURI - 734001 [PAN : ACMPA 4071B ] A.C.I.T ., CIRCLE - 1 (TDS ), KOLKATA .. ... RESPONDENT AAYAKAR BHAWAN PARIBAHAN NAGAR MATIGARA SILIGURI APPEARANCES BY: SHRI SUBHASH AGARWAL, ADVOCATE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 19 TH , 2017 DATE OF PRONOUNCING THE ORDER : JANUARY 05 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - SILIGURI , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 2 0 / 11 /201 5, FOR THE ASSESSMENT YEAR 2011 - 12 . 2. IN THIS CASE, THE ASSESSING OFFICER FOUND THAT THERE IS A VARIATION IN THE QUANTUM OF SALARY INCOME EARNED BY THE ASSESSEE AS DISCLOSED IN FORM 26AS, UPLOADED BY THE COMPANY AND FORM NO. 16, ISSUED TO THE ASSESSEE. THE DIFFERENCE WAS RS.2,87,989/ - . THE AMOUNT DISCLOSED IN FORM NO. 26AS, WAS TAKEN AS THE GROSS SALARY OF THE ASSESSEE. THE LD. CIT(A), REVERSE CALCULATED THE TOTAL INCOME OF THE ASSESSEE BASED ON THE TDS MADE, AND DETERMINED THAT THE ASSESSING OFFICER WAS CORRECT. 2 I.T.A. NO. 20/KOL/2016 ASSESSMENT YEAR: 2011 - 12 HIRA LAL AGARWAL 2.1. AGGRIEVED THE ASSESSEE IS IN APPEAL BEFORE US. 3. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE OPINION THAT THE FIGURE MENTIONED IN FORM NO. 16 , ISSUED BY THE EMPLOYER OF THE ASSESSEE HAS TO PREVAILS OVER ANY FIGURE SHOW BY THE EMPLOYER IN FORM NO. 26AS. IN ANY EVENT, THE ASSESSING OFFICER SHOULD HAVE ENQUIRED WITH THE EMPLOYER ABOUT THIS VARIATION AS BOTH FORM NO. 16 AND FORM NO. 26AS, HAV E BEEN ISSUE BY THE EMPLOYER. THE EMPLOYEE CANNOT BE HELD RESPONSIBLE FOR SUCH DIFFERENCES. THUS, WE DELETE THE ADDITION MADE BY THE ASSESSING OFFICER AND DIRECT HIM TO ACCEPT THE CONTENTS OF THE CERTIFICATE ISSUE IN FORM 16 ISSUED BY THE EMPLOYER TO THE E MPLOYEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 5 TH DAY OF JANUARY , 201 8 . SD/ - SD/ - [ S.S. VISWANETHRA RAVI ] [ J. SUDHAKAR REDDY ] J UDICIAL MEMBER ACCOUNTANT MEMBER DATED : 05 . 01 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. HIRA LAL AGARWAL C/O. KISHORE KUMAR LOHIA 2 ND FLOOR SMRITIDHAM BUILDING OPPOSITE HOTEL GATE WAY SEVOKE ROAD SILIGURI 734001 2. A.C.I.T., CIRCLE - 1(TDS), KOLKATA AAYAKAR BHAWAN PARIBAHAN NAGAR MATIGARA SILIGURI 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 20/KOL/2016 ASSESSMENT YEAR: 2011 - 12 HIRA LAL AGARWAL