M/s. Royal Facility Management, Pune V. Income-tax Officer, Ward - 14 (3), Pune

ITA 325/PUN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6271 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: EMANATES FROM DATED PASSED
• Keywords: Set aside; FORM 26AS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.325/PUN/2019 / ASSESSMENT YEAR : 2012-13 M/S. ROYAL FACILITY MANAGEMENT, C/O. D.Y. PANDIT KRUPA, 1187/10, SHIVAJI NAGAR, PUNE 411 005 PAN : AAIFR3218D VS. ITO, WARD-14(3), PUNE APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE EMANATES FROM THE ORDER DATE D 03-12-2018 PASSED BY THE COMMISSIONER OF INCOME-TAX (AP PEALS)- 7, PUNE IN RELATION TO THE ASSESSMENT YEAR 2012-13. 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE DIRE CTION GIVEN BY THE LD. CIT(A) TO THE AO FOR DECIDING THE MATTER AFR ESH AFTER MAKING ENQUIRIES REGARDING THE ADDITION OF RS.48,43,4 13/- ON ACCOUNT OF DIFFERENCE BETWEEN THE RECEIPTS AS PER FORM 26 AS AND AS PER THE PROFIT AND LOSS ACCOUNT. ASSESSEE BY SMT. DEEPA KHARE REVENUE BY SHRI VISHAL A. MAKAWANE DATE OF HEARING 24-09-2020 DATE OF PRONOUNCEMENT 24-09-2020 ITA NO.325/PUN/2019 M/S. ROYAL FACILITY MANAGEMENT 2 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSES SEE HAD SHOWN RECEIPTS ON ACCOUNT OF ATTENDANCE CHARGES AT RS.5,00,80,925/-. THE ASSESSING OFFICER (AO) FOUND DIF FERENCE IN THE FIGURE VIS--VIS AS SHOWN IN FORM NO. 26AS TO THE TUNE OF RS.48,43,413/-. HE MADE ADDITION FOR THIS SUM PLUS A FU RTHER A SUM OF RS.43,574/-. THE ASSESSEE CHALLENGED THE ISSUE BEFORE THE LD. CIT(A) SUBMITTING RECONCILIATION. THE LD. CIT(A) OBSERVE D THAT THE BURDEN WAS ON THE AO TO SHOW THAT THE ASSESSEE DID REC EIVE THE AMOUNT AS CLAIMED TO HAVE BEEN PAID BY THE PAYERS. HE, THEREFORE, HELD THAT IT WAS MANDATORY ON THE PART OF THE AO TO PROVE TH AT THE ASSESSEE HAD RECEIVED ANY AMOUNT MORE THAN THAT. EVENTU ALLY, THE LD. CIT(A) DIRECTED THE AO TO ISSUE SUMMONS TO THE CONCERN ED PAYERS AND EXAMINE THE VERACITY OF THE AMOUNTS SHOWN AGA INST THE ASSESSEES NAME IN FORM 26AS. AGGRIEVED THEREBY, THE ASS ESSEE IS IN APPEAL BEFORE US. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS THROUGH VIRTUAL COURT AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. IT IS OBS ERVED THAT THE LD. CIT(A) HAS RESTORED THE MATTER TO THE FILE OF THE A O FOR EXAMINING THE AMOUNT SHOWN TO HAVE BEEN RECEIVED BY THE ASSESSEE VIS-A-VIS THAT PAID BY THE PAYERS AND THEREAFTER TO DECIDE THE MATTER AFRESH CONSIDERING THE ASSESSEES NAME IN FORM 2 6AS. ITA NO.325/PUN/2019 M/S. ROYAL FACILITY MANAGEMENT 3 SECTION 251(1) CONTAINS THE POWERS OF THE CIT(A). PRIOR TO TH E AMENDMENT BY THE FINANCE ACT, 2001 W.E.F., 01-06-2001, THE CIT(A) HAD POWER TO SET ASIDE THE ASSESSMENT ORDER AND R EMIT THE MATTER TO THE FILE OF AO FOR MAKING A FRESH DETERMINATION OF T HE ISSUE. HOWEVER, SUCH POWER OF RESTORATION HAS BEEN WITH DRAWN BY THE AMENDMENT. NOW THE CIT(A), IN AN APPEAL AGAINST THE ORDER OF ASSESSMENT, CAN CONFIRM, REDUCE, ENHANCE OR ANNUL THE ASSESSMENT BUT CANNOT RESTORE THE MATTER TO THE FILE OF AO. SINCE IN THE INSTANT CASE THE LD. CIT(A) HAS BREACHED THE POWER ENS HRINED U/S.251(1), WE, THEREFORE, SET ASIDE THE IMPUGNED ORDE R AND DIRECT HIM TO DECIDE THE APPEAL AT HIS OWN LEVEL RATHER THAN RESTOR ING IT TO THE AO. NEEDLESS TO SAY, HE IS EMPOWERED TO CALL FOR A RE MAND REPORT FROM THE AO, IF HE CONSIDERS EXPEDIENT FOR THE DISPO SAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 2020. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S.SY AL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 24 TH SEPTEMBER, 2020 SATISH ITA NO.325/PUN/2019 M/S. ROYAL FACILITY MANAGEMENT 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-7, PUNE 4. 5. THE PR. CIT-6, PUNE , , / DR B, ITAT, PUNE 6. / GUARD FILE / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 24-09-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 24-09-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *