Rajiv Grover, Gurgaon V. ACIT, Circle- 71(1), New Delhi

ITA 5304/DEL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3610 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 10-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY TRIPATHI
• Assessee Lawyers: MANU K GIRI
• Keywords: Opportunity of being heard
• Section: 154

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA NO. 5303/DEL/2019 [A.Y.2013-14] ITA NO. 5304/DEL/2019[A.Y. 2014-15] ITA NO. 5305/DEL/2019[A.Y. 2015-16] SHRI RAJIV GROVER VS. THE A.C.I.T A 202, DLF PARK PLACE CIRCLE -71(1), PHASE V, GURGAON NEW DELHI PAN : AAAPG 0312 K [APPELLANT] [RESPONDENT] DATE OF HEARING : 04.03.2020 DATE OF PRONOUNCEMENT : 05.03.2020 ASSESSEE BY : SHRI MANU K. GIRI, A DV REVENUE BY : SHRI SANJAY TRIPATHI , SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THESE THREE APPEALS BY THE SAME ASSESSEE HAVE BEEN PREFERRED AGAINST THE COMMON ORDER OF THE CIT(A) - 21, NEW DE LHI, DATED 28.06.2018, WHO HAS DECIDED THE APPEALS VIDE A CONS OLIDATED ORDER PERTAINING TO A.YS 2013-14 TO 2015-16. 2 2. THE FIRST GRIEVANCE OF THE ASSESSEE RELATES TO D ENIAL OF EXEMPTION OF DISABILITY PENSION RECEIVED FROM ARMED FORCES, M INISTRY OF DEFENCE U/S 10(10A)(I) OF THE INCOME-TAX ACT, 1961 [HEREINA FTER REFERRED TO AS 'THE ACT']. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT T HE APPELLANT DID NOT CLAIM THE EXEMPTION OF DISABILITY PENSION IN HI S RETURN OF INCOME BUT MADE THE SAID CLAIM BY FILING A RECTIFICATION A PPLICATION TO DCIT, CPC, BANGALORE U/S 154 OF THE ACT. THE SAID APPLIC ATION U/S 154 OF THE ACT WAS REJECTED BY THE CPC STATING THAT FRESH CLAI M FOR CHANGE OF INCOME IS NOT ALLOWABLE U/S 154 OF THE ACT AS THE S AME IS NOT A MISTAKE APPARENT FROM RECORD. 4. THE ASSESSEE CARRIED THE MATTER BEFORE THE LD. C IT(A). 5. THE LD. CIT(A) ADMITTED THE CLAIM BUT DENIED BEN EFIT OF EXEMPTION OF DISABILITY PENSION HOLDING THAT AS PER THE CORRIGENDUM PPO, THE ASSESSEE WAS ENTITLED FOR THE SAID EXEMPTI ON IN ALL THE AFORE STATED CASES ONLY TILL ASSESSMENT YEAR 2011-12 AND NO EXEMPTION IS TO BE GIVEN TO THE ASSESSEE FOR ASSESSMENT YEARS 2013 -14 TO 2015-16. 3 6. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE FURN ISHED A CERTIFICATE FROM THE OFFICE OF THE CONTROLLER OF DEFENCE ACCOUN TS [PENSION], ALLAHABAD AND POINTED OUT THAT THE CORRIGENDUM PPO HAS NOW BEEN EXTENDED PERPETUALLY. 7. PER CONTRA, THE LD. DR REFERRED TO THE CIRCULAR NO. 3 OF 2019 BY THE CBDT DATED 24.06.2019 BY WHICH THE BOARD HAS EX PLAINED THAT INCOME TAX EXEMPTION WOULD BE LIMITED ONLY TO SUCH DISABLED ARMED FORCES PERSONNEL WHO ARE INVALIDATED OUT OF SERVICE DUE TO DISABILITY ATTRIBUTABLE TO OR AGGRAVATED BY MILITARY SERVICE C ONDITION OR TO EVEN THOSE WHO RETIRE AFTER FULL SERVICE WITH SOME DISAB ILITY. 8. SINCE THE EXTENSION OF THE PPO CORRIGENDUM HAS B EEN FURNISHED FOR THE FIRST TIME BEFORE US, WHICH GOES TO THE ROO T OF THE MATTER, IN OUR CONSIDERED OPINION, THIS NEEDS VERIFICATION IN THE LIGHT OF CBDT CIRCULAR REFERRED TO HEREINABOVE. THE ASSESSING OF FICER IS DIRECTED TO CONSIDER THE CLAIM OF EXEMPTION AS PER PPO CORRIGEN DUM FURNISHED BY THE ASSESSEE IN LIGHT OF THE CBDT CIRCULAR NO. 3 OF 2019 DATED 24.06.2019 AFTER AFFORDING REASONABLE AND SUFFICIEN T OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4 9. GROUND NO. 2 HAS NOT BEEN PRESSED, HENCE THE SAM E IS DISMISSED AS NOT PRESSED. 9. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSE SSEE IN ITA NOS. 5303 TO 5305/DEL/2019 ARE TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 05.03. 2020. SD/- SD/- (BHAVNESH SAINI) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05 TH MARCH, 2020. VL/ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, 5 ITAT, NEW DELHI DATE OF DICTATION 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 WE BSITE 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