JULIUS GERARDUS THEODORUS VAN WIJCK S VAN WIJCK, NETHERLAND V. DCIT, Circle 3(1)(1), International Taxation, New Delhi

ITA 627/DEL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4769 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-10-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KUNAL PAWAR
• Keywords: Salary income; TDS; FORM 26AS
• Section: 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri Saktijit Dey, Hon’ble Vice President & Dr. B. R. R. Kumar, Accountant Member ITA No. 627/Del/2023 : Asstt. Year: 2013-14 Julius Gerardus Theodorus Van Wijck, Uitbelderstraat 33, 6211SL, Maastricht, Netherlands Vs The DCIT, Circle 3(1)(1) International Taxation, New Delhi (APPELLANT) (RESPONDENT) PAN No. ACTPW 5750 G Assessee by : Sh. Kunal Pawar, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 03.10.2023 Date of Pronouncement: 08.12.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by the assessee against the order of Assessing Officer dated 31.01.2023 for the AY 2013-14. 2. The assessee has raised the following grounds of appeal are as under:- 1. Th e AO err e d i n t r eat i ng an am ou nt of Rs. 27,26,22 5/ - as in com e fr om ot h er s our c es i n In di a w hil e i g nori n g t h e d upli ca t e e nt ri es i n F orm 26 A S of t he a ss ess ee . 2. Th e AO err ed i n n ot gra nti ng cr ed it of T DS am ou n ti ng t o Rs. 18, 57 ,271/ - a ga i ns t it s s al ar y i n co me am ou nti n g t o R s. 66 , 77, 248/ - . 3. The assessee is a non-resident individual who earned Salary income in India during Assessment Year 2013-14 by virtue of his employment with M/s Greenply Industries Limited ITA No. 627/Del/2023 Julius Gerardus Theodorus Van Wijck 2 (the Employer). The assessee has not filed any return of income for the relevant assessment year. The AO observed that the assessee has received a sum of Rs. 94,03,473/- from M/s Green ply Industries Ltd. and reopened the case u/s 147 of the Act after recording reasons and obtaining necessary approval of the competent authority for the issue of notice u/s 148 dated 30.03.2021. The AO completed the assessment which culminated in the addition of Rs. 94,03,470/- as under: i) Income from OS Rs. 27,26,225/- ii) Salary Income Rs. 66,77,248/- Total Income Rs. 94,03,473/- 4. Heard the arguments of both the parties and perused the material available on record. 5. The AO issued a final SCN dated 03.03.2022 whereby the assessee was required to file details and documents in support of the receipts from his employer amounting to Rs. 94,03,473. However, the assessee did not file any ITR and the AO proceeded to complete the assessment on the basis of section 144 of the act on the basis of details and documents available on record. The AO has noted that he issued a notice u/s 143(6) to M/s Greenply Industries Ltd. on 23.03.2022 to ascertain the nature of receipts/transactions. It is observed that as per the response of M/s Greenply Industries Ltd. the assessee received a salary amounting to Rs. 66,77,248/- during the year under consideration. The assessee has submitted that the whole of amount of Rs. 94,03,473/ is relatable to salary provided by M/s Greenply Industries Ltd. It is submitted that the assessee has ITA No. 627/Del/2023 Julius Gerardus Theodorus Van Wijck 3 received only Rs. 66,77,248/- as salary from his employer. It is submitted by the assessee that the additional amount of Rs. 27,26,225/- is the result of duplicate entries in the Form 26AS, source of which is unknown to the assessee. 6. The DRP held that, the assessee was granted several opportunities by the AO to explain/substantiate the receipts from his employer as reflected in Form 26AS of the assessee. However, the assessee did not respond to the repeated notices issued by the AO. The AO was in possession of the document, that is Form 26AS, which evidenced that the assessee received a sum of Rs. 94,03,473/-from his employer. Hence the DRP held that, it is incumbent upon the assessee to furnish necessary explanation in this regard which he failed to do so despite repeated opportunities provided to him by the AO. 7. We have gone through Form 26AS and find there are some duplicate entries. Hence, we hold that the addition made on account of Rs. 27,26,225/- under the head income from other sources be deleted. We direct that the income from salary is determined Rs. 66,77,248/- and the corresponding credit as per the Form 16 for TDS Rs. 18,57,271/-be given. The JAO shall verify the figures and grant relief as directed. 8. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 08/12/2023. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 08/12/2023 ITA No. 627/Del/2023 Julius Gerardus Theodorus Van Wijck 4 *NV, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI