Shri Anil Goyal, Meerut V. ADIT, Noida

ITA 6274/DEL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7540 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 26-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K JAIN SENIOR
• Section: 80C; 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 6274/DEL/2013 6274/DEL/2013 6274/DEL/2013 6274/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2009 2009 2009 2009 - -- - 10 1010 10 SHRI ANIL GOYAL, SHRI ANIL GOYAL, SHRI ANIL GOYAL, SHRI ANIL GOYAL, I II I- -- -39/1, MAYUR VIHAR, 39/1, MAYUR VIHAR, 39/1, MAYUR VIHAR, 39/1, MAYUR VIHAR, PHASE PHASE PHASE PHASE- -- -1, 1,1, 1, SHASTRI SHASTRI SHASTRI SHASTRI NAGAR, NAGAR, NAGAR, NAGAR, MEERUT. MEERUT. MEERUT. MEERUT. PAN : AAYPG2823K. PAN : AAYPG2823K. PAN : AAYPG2823K. PAN : AAYPG2823K. VS. VS. VS. VS. ASSISTANT DIRECTOR OF INCOME TAX, ASSISTANT DIRECTOR OF INCOME TAX, ASSISTANT DIRECTOR OF INCOME TAX, ASSISTANT DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, INTERNATIONAL TAXATION, INTERNATIONAL TAXATION, INTERNATIONAL TAXATION, NOIDA. NOIDA. NOIDA. NOIDA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJAY MALIK, ADVOCATE. RESPONDENT BY : SHRI S.K. JAIN, SENIOR DR. DATE OF HEARING : 08.08.2016 08.08.2016 08.08.2016 08.08.2016 DATE OF PRONOUNCEMENT : 09.08.2016 09.08.2016 09.08.2016 09.08.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2009-10 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), NOIDA DATED 22 ND AUGUST, 2013. 2. FOLLOWING GROUNDS OF APPEAL HAVE BEEN RAISED BY THE ASSESSEE :- 1. THAT ON FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW, THE APPELLANT WAS ENTITLED TO STATUTORY DEDUCTION OF RS.1 LAC U/S 80C OF THE I.T. ACT. 2. THAT THE DENIAL OF DEDUCTION OF RS.1 LAC U/S 80C OF THE I.T. ACT ON FACTS AND IN LAW AND ALSO ON THE GR OUNDS TAKEN AND BASIS ADOPTED BY THE AUTHORITIES BELOW WA S ILLEGAL, ERRONEOUS AND UNTENABLE. ITA-6274/DEL/2013 2 3. THAT ON FACTS AND IN LAW LEVY OF TAX AT THE RATE OF 20% U/S 115E OF THE I.T. ACT WAS NOT WARRANTED. LE VY OF TAX AT 20% THUS DESERVES TO BE QUASHED. 4. THAT LEVY OF INTEREST U/S 234B WAS NOT WARRANTED . THE IMPUGNED LEVY DESERVES TO BE QUASHED AND CANCELLED. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D PERUSED THE MATERIAL PLACED BEFORE US. WE FIND THAT WHEN DURIN G THE COURSE OF ASSESSMENT PROCEEDINGS THE ASSESSING OFFICER RAISED THE QUERY HOW THE ASSESSEE IS ENTITLED TO DEDUCTION U/S 80C, THE ASSESSEE, VIDE HIS REPLY DATED 09.12.2011, ADMITTED THAT THE ASSESSEE IS NOT ENTITLED TO DEDUCTION U/S 80C. THE REPLY HAS BEEN REPRODUCED B Y THE ASSESSING OFFICER IN THE ASSESSMENT ORDER. THE SAME IS REPRO DUCED BELOW FOR READY REFERENCE :- WITH REFERENCE TO THE ABOVE, I WOULD LIKE TO STATE THAT I WAS AN NRI AND I WAS NOT AWARE OF THE DETAILED PROV ISIONS OF THE INCOME TAX ACT AND I FILED MY RETURN OF INCO ME CLAIMING DEDUCTION U/S 80C UNDER THE BONAFIDE BELIE F THAT I WAS ENTITLED TO THE SAME. I HAVE NOW BEEN ADVISED THAT UNDER THE PROVISIONS OF SECTION 115D(2) OF THE ACT, I AM NOT ENTITLED TO DEDUCTION U/S 80C. I WOULD, THEREFORE, REQUEST YOU THAT ASSESSMENT IN MY CASE MAY KINDLY BE COMPLETED AT AN INCOME OF RS.6,44,060 /-. 4. DESPITE THE ABOVE ADMISSION BY THE ASSESSEE BEFO RE THE ASSESSING OFFICER, THE ASSESSEE FILED THE APPEAL BE FORE THE CIT(A) CLAIMING THAT THE ASSESSEE IS ENTITLED TO SUCH DEDU CTION IN VIEW OF THE PROVISION OF SECTION 115I. LEARNED CIT(A) HAS DISC USSED THIS ISSUE AND HAS NOTED THAT U/S 115I, THE ASSESSEE HAD TO FILE A DECLARATION TO THE EFFECT THAT PROVISION OF CHAPTER XII-A SHALL NOT AP PLY TO HIM FOR THE ASSESSMENT YEAR UNDER CONSIDERATION. THE CIT(A) HA S RECORDED THE FINDING THAT NO SUCH DECLARATION HAS BEEN FILED BY THE ASSESSEE EITHER ALONG WITH THE RETURN OF INCOME OR DURING THE ASSES SMENT PROCEEDINGS. ITA-6274/DEL/2013 3 5. AT THE TIME OF HEARING BEFORE US, THE LEARNED CO UNSEL FOR THE ASSESSEE CONTENDED THAT THERE SHOULD BE DEEMED DECL ARATION BECAUSE THE RETURN OF INCOME, WHEREIN DEDUCTION U/S 80C IS CLAIMED BY THE ASSESSEE, IS DULY SIGNED BY THE ASSESSEE. WE ARE U NABLE TO ACCEPT THIS CONTENTION OF THE ASSESSEE. WHEN SECTION 115I GIVE S THE OPTION TO THE ASSESSEE SUBJECT TO FILING OF THE DECLARATION, THE ASSESSEE HAD TO FILE A DECLARATION TO THE EFFECT THAT PROVISION OF CHAPTER XII-A SHALL NOT APPLY TO HIM. ADMITTEDLY, NO SUCH DECLARATION HAS BEEN F ILED. ON THE OTHER HAND, WHEN THESE FACTS WERE BROUGHT TO THE KNOWLEDG E OF THE ASSESSEE DURING ASSESSMENT PROCEEDINGS, THE ASSESSEE ADMITTE D THAT HE IS NOT ENTITLED TO DEDUCTION U/S 80C. IN VIEW OF THE ABOV E, WE DO NOT FIND ANY MERIT IN THE ASSESSEES APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 09.08.2016 . SD/- SD/- (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDEN VICE PRESIDEN VICE PRESIDEN VICE PRESIDEN T TT T VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI ANIL GOYAL, I SHRI ANIL GOYAL, I SHRI ANIL GOYAL, I SHRI ANIL GOYAL, I- -- -39/1, MAYUR VIHAR, 39/1, MAYUR VIHAR, 39/1, MAYUR VIHAR, 39/1, MAYUR VIHAR, PHASE PHASE PHASE PHASE- -- -1, SHASTRI NAGAR, MEERUT. 1, SHASTRI NAGAR, MEERUT. 1, SHASTRI NAGAR, MEERUT. 1, SHASTRI NAGAR, MEERUT. 2. RESPONDENT : ASSISTANT DIRECTOR OF INCOME TAX, ASSISTANT DIRECTOR OF INCOME TAX, ASSISTANT DIRECTOR OF INCOME TAX, ASSISTANT DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, NOIDA. INTERNATIONAL TAXATION, NOIDA. INTERNATIONAL TAXATION, NOIDA. INTERNATIONAL TAXATION, NOIDA. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR