Anil Goyal, HYDERABAD V. ITO Ward 13(5), HYDERABAD

ITA 760/Hyd/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7698 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 09-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N ESTHER
• Assessee Lawyers: KUMAR PAL JAIN
• Keywords: Salary income
• Section: 201; 13; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD SMC BENCH : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODA R A, JUDICIAL MEMBER ITA NO. 760 /HYD./20 20 ASSESSMENT YEAR: 201 3 - 14 SHRI ANIL GOYAL VS. ITO, WARD 1 3 (5) HYDERABAD HYDERABAD [PAN: AADPG4992Q ] (APPELLANT) (RESPOND ENT) FOR ASSESSEE : SHRI KUMAR PAL JAIN, AR FOR REVENUE : S MT. N. ESTHER, D.R. DATE OF HEARING : 2 5 /0 3 /2021 DATE OF PRONOUNCEMENT : 30 /0 3 /2021 O R D E R TH IS ASSESSEES APPEAL ARISE S AGAINST THE C OMMISSIONER OF INCOME TAX (APPEALS) - 4 [CIT(A)] HYDERABAD S ORDER FOR A.Y. 201 3 - 14 DATED 14.08.2020 PASSED IN CASE NO. 10118 / 2019 - 20 IN PROCEEDINGS U/S 154 ( 8 ) OF THE INCOME TAX ACT, 1961 [IN SHORT THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CANVASSED IN THE INSTANT APPEAL CHALLENGES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION DECLINING HIS RECTIFICATION APPLICATION ON THE GROUND OF DOUBLE ASSESSMENT OF HIS SALARY INCOME DERIVED FROM AIR F ORCE SERVICES THAT DOES NOT AMOUNT TO AN APPA RENT ERROR U/S 154 OF THE ACT. A PERUSAL OF THE INSTANT CASE FILE PRIMA FACIE SUGGESTS THAT THIS ISSUE OF DOUBLE ASSESSMENT OF THE INCOME FROM SALARY INDEED FORM S SUBJECT MATTER OF RECTIFICATION IS ITA NO. 760 /HYD/ 2020 AY 20 13 - 14 SHRI ANIL GOYAL, HYD. 2 NOTHING ELSE BUT APPROPRIATE COMPUTATION ONLY SO AS TO DETERMINE CORRECT TAXABLE INCOME OF AN ASSESSEE. I ALSO QUOTE HONBLE APEX COURTS LANDMARK DECISION T.S. BALRAM VS. VOLK ART BRO THERS (1971) 82 ITR 50 (SC) DEFINING THE CONTOURS OF SEC.154 JURISDICTION THAT PURPOSE THEREOF IS TO UNDO ANY PATENT ERROR ONLY. FACED WITH THIS SITUATION , I DEEM IT FIT AND PROPER TO RESTORE ASSESSEES IMPUGNED GRIEVANCE TO THE FILE OF A SSESSING O FFICER FOR HIS NECESSARY RECONCILIATION AS PER LAW. ORDERED ACCORDINGLY. TH IS ASSESSEES APPEAL IS ALLOWED FOR STATI STICAL PURPOSES . ORDER PRONOUNCED IN OPEN COURT ON 30 /0 3 /2021. SD/ - (S.S. GODARA) JUDICIAL MEMBER DATED: 30 TH MARCH, 2021 GMV COPY OF ORDER FORWARDED TO: 1. SHRI ANIL GOYAL, 102, DAISY BLOCK SERENE COUNTY, TELECOM NAGAR, GACHIBOWLI, HYDERABAD, TELANGANA 500 032 . 2. ITO, WARD 1 3 (5), HYDERABAD 3. ACIT, RANGE 13, HYDERABAD 4. CIT(A) - 4 , HYDERABAD. 5. PR.CIT - 4 , HYDERABAD 6 D.R. ITAT HYDERABAD 7. GUARD FILE