Total Integrated Design (India) Pvt. Ltd., New Delhi V. ITO, Ward-25(3), New Delhi

ITA 7964/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2543 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA
• Keywords: TDS; FORM 26AS

Judgement Text

TOTAL INTEGRATED DESIGN (INDIA) PVT. LTD. VS. ITO/ I.T.A.NO.7964/DEL/2018/A.Y.2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-1 NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER . . /. I.T.A NO.7964/DEL/2018 / ASSESSMENT YEAR:2012-13 TOTAL INTEGRATED DESIGN (INDIA) PVT. LTD. LGF-7A, MANDAKINI NRI COMPLEX, GREATER KAILASH IV, NEW DLEHI. VS. ITO WARD 25(3) C.R. BUILDING, NEW DELHI. PAN NO. AAACT3502B APPELLANT / RESPONDENT /ASSESSEE BY MS. GUNJAN JAIN, CA /REVENUE BY SH. VED PRAKASH MISHRA, SR. DR / DATE OF HEARING: 26 .11 .20 20 /PRONOUNCEMENT ON 2 7 .11 .20 20 /O R D E R PER N.K. BILLAIYA, A.M. 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE CIT(A)9, NEW DELHI DATED 14.09.2018 PERTAINING TO AY 2012-13. THE GRIEVANCE OF THE ASSESSEE READS AS UNDER: 1) UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ALLEGATIONS MADE BY THE LD. AO AND UPHELD BY LD. FI RST APPELLATE AUTHORITY ARE GROSSLY ARBITRARY AND BAD A T LAW AS THE LD. AO MADE AN ADDITION OF UNDISCLOSED INCOME O F RS. 7,94,160/- WITHOUT CONSIDERING THE FACT THAT THE TD S WAS DEDUCTED TWICE ON THE RECEIPT/INCOME OF THE SAID AM OUNT. TOTAL INTEGRATED DESIGN (INDIA) PVT. LTD. VS. ITO/ I.T.A.NO.7964/DEL/2018/A.Y.2012-13 2 2) UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ALLEGATIONS MADE BY THE LD. AO AND UPHELD BY LD. FIRST APPELLAT E AUTHORITY ARE GROSSLY AND BAD AT LAW AS THE LD. AO MADE AN ADDITION OF UNDISCLOSED INCOME OF RS. 1,59,935/- WI THOUT CONSIDERING THE FACT THAT THE TDS WAS DEDUCTED TWIC E ON THE RECEIPT/INCOME OF THE SAID AMOUNT. 3) UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ALLEGATIONS MADE BY THE LD. AO AND UPHELD BY LD. FIRST APPELLAT E AUTHORITY ARE AGAINST THE FACTS OF THE CASE AND BAD AT LAW AS THE LD. AO MADE AN ADDITION OF UNDISCLOSED INCOME O F RS. 1,26,845/- BASED ON THE INFORMATION AS PER 26AS WIT HOUT CONSIDERING THE FACT THAT THE CLIENT WHILE FILING T DS RETURN INADVERTENTLY HAD ENTERED AMOUNT OF RS. 4,31,273/- INSTEAD OF RS. 3,04,428/-. 4) UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ALLEGATIONS MADE BY THE LD. AO AND UPHELD BY LD. FIRST APPELLAT E AUTHORITY ARE GROSSLY ARBITRARY AND BAD AT LAW AS T HE LD. AO MADE AN ADDITION OF UNDISCLOSED INCOME OF RS. 1,85, 394/- BASED ON THE INFORMATION AS PER 26AS WITHOUT CONSID ERING THE FACT THAT THE SAID INCOME PERTAINED TO THE NEXT YEA R AND WAS DULY ACCOUNTED FOR IN THE ITR OF THE FOLLOWING YEAR . 5) UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ALLEGATIONS MADE BY THE LD. AO AND UPHELD BY LD. FIRST APPELLAT E AUTHORITY ARE GROSSLY ARBITRARY, BASELESS AND BAD A T LAW AS THE LD. AO MADE AN ADDITION OF UNDISCLOSED INCOME OF RS . 2,06,810/- DUE TO AN INADVERTENT MISTAKE MADE BY TH E ASSESSEE. 6) UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ALLEGATIONS MADE BY THE LD. AO AND UPHELD BY LD. FIRST APPELLAT E AUTHORITY ARE GROSSLY ARBITRARY, BASELESS AND BAD A T LAW AS THE LD. AO MADE AN ADDITION OF UNDISCLOSED INCOME OF RS . 3,845/- TOTAL INTEGRATED DESIGN (INDIA) PVT. LTD. VS. ITO/ I.T.A.NO.7964/DEL/2018/A.Y.2012-13 3 BASED ON THE INFORMATION AS PER 26AS WITHOUT CONSID ERING THE FACT THAT THIS BILL WAS ISSUED FOR REIMBURSEMENT OF EXPENSES AND THE SAME WAS DULY ACCOUNTED FOR. 7) UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDERS PASSED BY THE LD. FIRST APPELLATE AUTHORITY ARE FAC TUALLY INCORRECT AND WITHOUT CONSIDERING THE EVIDENCE/DOCU MENTS PRODUCED BEFORE THE LD. CIT(A). 2. REPRESENTATIVES OF BOTH THE SIDES WERE HEARD AT LENGTH. CASE RECORDS CAREFULLY PERUSED. 3. THE CURSORY LOOK AT THE GRIEVANCE OF THE ASSESSE E WOULD SHOW THAT ALL THE ADDITIONS HAVE BEEN MADE ON THE BASIS OF IN FORMATION AS PER FORM 26AS. THE COUNSEL FOR THE ASSESSEE BEFORE US VEHEM ENTLY STATED THAT EVEN THOUGH RECONCILIATION WAS FILED BEFORE THE AO THE AO DID NOT CARE TO EXAMINE THE DETAILS AND MADE THE ADDITION. IT IS T HE SAY OF THE COUNSEL THAT THE NAME OF THE TAX DEDUCTOR WAS CHANGED AND T HE TAX DEDUCTOR CANCELLED THE EARLIER ENTRIES IN FORM 26AS AND UPLO ADED NEW ENTRIES IN THE NEW NAME AND, THEREFORE, TWO ENTRIES ARE REFLEC TED IN FORM 26AS FOR THE SAME TRANSACTION HENCE, RESULTED INTO THE DUPLI CACY OF THE ENTRIES. 4. WE HAVE CAREFULLY GONE THROUGH THE RELEVANT DOCU MENTARY EVIDENCES. WE FIND THAT THE ENTIRE ADDITION HAS BE EN MADE ON MISMATCH OF ENTRIES IN FORM 26AS, WHEREAS THE REASON FOR THE SAME HAS BEEN SUCCESSFULLY EXPLAINED BY THE ASSESSEE. 5. WE ARE OF THE CONSIDERED VIEW THAT THE AO AND TH E FIRST APPELLATE AUTHORITY WITHOUT APPLYING THEIR MIND HAS MECHANICA LLY MADE THE TOTAL INTEGRATED DESIGN (INDIA) PVT. LTD. VS. ITO/ I.T.A.NO.7964/DEL/2018/A.Y.2012-13 4 ADDITIONS ON THE BASIS OF ENTRIES FOUND IN FORM 26A S WITHOUT GIVING ANY WEIGHTAGE TO THE RECONCILIATION/EXPLANATION BY THE ASSESSEE. 6. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DIR ECT THE AO TO EXAMINE CAREFULLY THE EXPLANATION OF THE ASSESSEE A ND DECIDE THE ISSUE AFRESH AS PER THE PROVISIONS OF LAW. FOR THE SAKE OF REPETITION, WE MAKE IT CLEAR THAT THE AO SHOULD APPLY HIS MIND IN CONSI DERING THE EXPLANATION OF THE ASSESSEE IN RESPECT OF THE MISMATCH. WITH T HESE DIRECTIONS THE ISSUES RESTORED BACK TO THE FILE OF THE AO AND THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. 7. THE DECISION ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF REPRESENTATIVES OF BOTH SIDES. SD/- SD/- (MADHUMITA ROY) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 TH NOVEMBER, 2020 * KAVITA ARORA, SR. P.S. COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR, ITAT: DELHI BENCHES-DELHI