S. Karuppiah, New Delhi V. ACIT Circle-43 (1), New Delhi

ITA 2697/DEL/2008

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9948 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-08-2009
• Assessment Year: 2004-2005
• Appeal Filed On: 14-08-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KISHORE B
• Keywords: Rectification of order; TDS
• Section: 143(1); 54; 154

Judgement Text

ITA NO. 2697/DEL/2008 A.Y. : 2004-05 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER I.T.A. NO. 2697/DEL/2008 AY 2004-05 SH. S. KARUPPIAH, VS. ASSTT. COMMISSIONER OF INCOME TAX, 4B, BLOCK-39, SECTOR-II, CIRCLE 43 (1), NEW DELHI , GOLE MARKET, NEW DELHI [APPELLANT] (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. KISHORE B. SR. DR ORDER PER C.L. SETHI, JM THE ASSESSEE IS AN APPEAL AGAINST THE ORDER DATED 27.6.2008 PASSED BY THE LD. CIT(A) UNDER SECTION 154 OF THE IT ACT, 1961 FOR THE ASSESSMENT YEAR 2004-05. IN THIS CASE THE ASSESSEE FILED HIS RETURN OF INCOM E FOR THE RELEVANT ASSESSMENT YEAR DECLARING TOTAL INCOME AT RS. 12,84,360/-. TH E RETURN FILED BY THE ASSESSEE WAS PROCESSED UNDER SECTION 143(1) OF THE ACT. THE ASSESSING OFFICER WORKED OUT THE TAX LIABILITY AT NIL AFTER ALLOWING THE CREDIT FOR TDS ETC. NEITHER THE REFUND WAS CLAIMED BY THE ASSESSEE NOR ALLOWED BY THE ASSE SSING OFFICER. SUBSEQUENTLY, THE ASSESSEE FILED AN APPLICATION FOR RECTIFICATION UNDER SECTION 154 OF THE ACT CLAIMING EXEMPTION UNDER SECTION 10(10C) OF THE ACT IN RESPECT OF THE COMPENSATION RECEIVED BY THE ASSESSEE FROM ICICI BA NK AT THE TIME OF HIS VOLUNTARY RETIREMENT. THE ASSESSEES APPLICATION U NDER SECTION 154 WAS REJECTED ITA NO. 2697/DEL/2008 A.Y. : 2004-05 2 BY THE ASSESSING OFFICER BY SAYING THAT NO SUCH EXE MPTION WAS CLAIMED UNDER SECTION 10(10C) OF THE ASSESSEE AND THE RETURN WAS PROCESSED UNDER SECTION 143(1) AS PER THE RETURN FILED BY THE ASSESSEE. 2. BEING AGGRIEVED, THE ASSESSEE PREFERRED AN APPEA L BEFORE THE CIT(A). 3. THE CIT(A) CONFIRMED THE ASSESSING OFFICERS ORD ER BY OBSERVING THAT IN THE INSTANT CASE THAT NO SUCH CLAIM UNDER SECTION 10(10 C) WAS MADE IN THE RETURN OF INCOME OR IN FORM NO. 16 ENCLOSED WITH THE RETURN O F INCOME, AND THUS, THERE WAS NO MISTAKE APPARENT FROM RECORD IN THE INTIMATI ON ISSUED BY THE ASSESSING OFFICER. THE CIT(A), THEREFORE, UPHOLD THE ORDER OF THE ASSESSING OFFICER REJECTING THE ASSESSEES APPLICATION UNDER SECTION 154 OF THE ACT. 4. AT THE TIME OF HEARING OF THIS APPEAL NO ONE WAS PRESENT. ON THE EARLIER DATE FIXED ON 15.6.2009, THE MATTER WAS ADJOURNED FI XING THE DATE ON 12.8.2009 ON THE WRITTEN REQUEST OF THE ASSESSEES COUNSEL AN D BOTH THE PARTIES WERE INFORMED ACCORDINGLY IN THE OPEN COURT. THE DATE F IXED ON 12.8.2009 WAS DULY NOTED BY THE ASSESSEES AUTHORIZED REPRESENTATIVE. BUT, ON 12.8.2009, NONE FOR THE ASSESSEE WAS PRESENT WHEN THE MATTER WAS CALLED ON FOR HEARING. WE, THEREFORE, HOLD THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL WHICH IS LIABLE DISMISSED FOR WANT OF PROSECUTION. WE, THEREFORE, DISMISS THE ASSESSES APPEAL. EVEN OTHERWISE, THE ASSESSEES A PPLICATION UNDER SECTION 154 OF THE ACT FILED BEFORE THE ASSESSING OFFICER IS NOT MAINTAINABLE IN AS MUCH AS THERE WAS NO MISTAKE IN THE ASSESSING OFFICERS ORDER OF MAKING INTIMATION UNDER SECTION 143(1) AS THE ASSESSING OFFICER HAD WORKED OUT THE TAX LIABILITY AS PER THE RETURNED INCOME AND AS ADMITTED BY THE ASSESSEE IN THE RETURN OF INCOME. IT IS ITA NO. 2697/DEL/2008 A.Y. : 2004-05 3 NOW WELL SETTLED THAT WHILE MAKING INTIMATION UNDER SECTION 143(1), EFFECTIVE FROM 1.6.1999, THE ASSESSING OFFICER IS NOT EMPOWER ED TO MAKE ANY ADJUSTMENT TO THE RETURNED INCOME. SINCE THE ASSESSING OFFIC ER WAS NOT EMPOWERED TO MAKE ANY ADJUSTMENT TO THE RETURNED INCOME, THE SAME CANN OT BE DONE INDIRECTLY IN THE GARB OF RECTIFICATION ORDER UNDER SECTION 1 54 OF THE ACT. IN THIS VIEW OF THE MATTER, WE, THEREFORE, HOLD THAT THE ASSESSEES APP LICATION UNDER SECTION 154 OF THE ACT IS OTHERWISE NOT MAINTAINABLE IN THE EYES O F LAW AND AS WELL AS ON FACTS, AND THE ASSESSING OFFICER AND THE CIT(A) HAS RIGHTL Y REJECTED THE ASSESSEES CLAIM. 5. IN THE RESULT, THE INSTANT APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH AUGUST, 2009 IMMEDIATELY AFTER CONCLUSION OF THE HEARING. [B.C. MEENA] [C.L. SETHI] ACCOUNTANT MEMBER JUDICIAL MEMBER SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES