SHRI VEER SINGH YADAV, ALWAR V. INCOME TAX OFFICER, BHIWADI

ITA 83/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3637 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 24-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI
• Keywords: TDS; Set aside
• Section: 80C; 147; 148; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKWY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 83/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SHR. VEER SINGH YADAV S/O SH. ROSHAN LAL SHOP NO. 5, RAO ROSHAN LAL MARKET, NEAR SHREE CEMENT LTD., KHUSHKHERA, BHIWADI, DISTT- ALWAR, RAJASTHAN CUKE VS. ITO, WARD- BHIWADI LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AMTPS3399H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/06/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 07/06/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)- 22, ALWAR DATED 16.11.2017 FOR ASSESSMENT YEAR 2008 -09 WHEREIN THE ASSESSEE HAS CHALLENGED THE ASSESSMENT OF HIS INCOM E AT RS. 6,26,022/- U/S 144 OF THE ACT AS AGAINST RS. 1,62,781/- DECLARED B Y THE ASSESSEE. 2. NO ONE APPEARED ON BEHALF OF THE ASSESSEE NOR AN Y ADJOURNMENT APPLICATION WAS FILED. THEREFORE, THE MATTER WAS HE ARD EX-PARTE QUA THE ASSESSEE AND DISPOSED OFF BASIS MATERIAL AVAILABLE ON RECORD. ITA NO. 83/JP/2018 SH. VEER SINGH YADAV, ALWAR VS ITO, BHIWADI 2 3. BRIEFLY, THE FACTS OF THE CASE ARE THAT THE ASSE SSEE IS A LIC AGENT WHO HAS NOT FILED ANY RETURN OF INCOME. THE ASSESSING O FFICER BASED ON INFORMATION THAT RS. 6,26,022/- HAS BEEN RECEIVED B Y THE ASSESSEE ON WHICH TAX HAS BEEN DEDUCTED AT SOURCE, ISSUED A NOTICE U/ S 148 TO THE ASSESSEE AFTER RECORDING THE REASON THAT THE INCOME HAD ESCA PED ASSESSMENT. THEREAFTER, THE ASSESSEE FILED THE RETURN IN RESPON SE TO NOTICE U/S 148 DECLARED TOTAL INCOME OF RS. 1,62,781/- WHEREIN THE ASSESSEE HAS SHOWN GROSS RECEIPT OF RS. 4,59,453/-, EXPENDITURE OF RS. 2,75, 672/- AND NET PROFIT OF RS. 1,83,781/-. THE ASSESSEE ALSO CLAIMED DEDUCTION U/S 80C AMOUNTING TO RS. 21,000/- AND REFUND OF TDS OF RS. 47,323/-. IN RESPONSE TO NOTICE U/S 142(1), THE AR OF THE ASSESSEE INITIALLY ATTENDED A ND FILED WRITTEN SUBMISSION AND GIVEN THAT THERE WAS NO SUBSEQUENT APPEARANCE B Y THE ASSESSEE OR HIS AR ON THE SCHEDULED DATE OF HEARING, THE AO HELD TH AT SINCE NO BOOKS OF ACCOUNT/DOCUMENTS WERE FURNISHED FOR VERIFICATION, HE BROUGHT TO TAX THE WHOLE OF THE AMOUNT OF RS. 6,26,022/- RECEIVED AS I NCOME OF THE ASSESSEE BY PASSING ASSESSMENT ORDER UNDER SECTION 147 READ WIT H SECTION 144 OF THE ACT. 4. BEING AGGRIEVED, THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT(A) AND SUBMITTED THAT THE ASSESSEE HAS FILE D HIS ITR AND FORM 16AA ALONG WITH REQUISITE DOCUMENTS LIKE BANK STATEMENT, 80C CLAIM ETC. ALONGWITH WRITTEN SUBMISSION ON VARIOUS DATES BUT AO HAS MADE ADDITION OF COMPLETE RECEIPT AS THE INCOME OF THE ASSESSEE AS AGAINST TH E INCOME DECLARED IN THE RETURN OF INCOME AND EVEN CLAIM OF TDS WAS NOT ALLO WED BY THE ASSESSING OFFICER. IT WAS FURTHER SUBMITTED THAT ON PERUSAL O F THE FORM 26AS, THERE ARE CERTAIN DOUBLE ENTRIES AMOUNTING TO RS. 1,80,838/- AND IF THESE DOUBLE ENTRIES ARE REDUCED FROM RS 6,26,022, NET AMOUNT COMES TO R S. 4,45,184/- AND AS PER FORM 16AA, THIS AMOUNT IS RS. 4,59,453/- WHICH IS DULY REPORTED BY THE ASSESSEE IN HIS RETURN OF INCOME AND IT WAS ACCORDI NGLY SUBMITTED THAT THE AO HAS FAILED TO ACCEPT THE INCOME AS PER FORM 16AA WH ICH IS ISSUED BY THE LIC TO THE ASSESSEE. ITA NO. 83/JP/2018 SH. VEER SINGH YADAV, ALWAR VS ITO, BHIWADI 3 5. THE LD. CIT(A) HOWEVER, CONFIRMED THE ORDER SO P ASSED BY THE ASSESSING OFFICER SUMMARILY HOLDING THAT THE APPELL ANTS SUBMISSION THAT HE IS NOT AWARE OF INCOME TAX IS CRUDE ARGUMENT FOR FAILU RE TO FILE REGULAR INCOME TAX RETURN. NON FILING OF DETAILS DURING ASSESSMENT PROCEEDINGS HAS ALSO INDICATED HIS INTENTION. ACCORDINGLY, HE CONFIRMED THE ORDER OF THE AO. 6. WE FIND THAT THERE IS NO FINDING RECORDED BY THE LD. CIT(A) IN RESPECT OF THE EXPLANATION SUBMITTED BY THE ASSESSEE REGARDING THE GROSS RECEIPT AS DECLARED IN THE RETURN OF INCOME AND THE TOTAL RECE IPTS/ENTRIES AS CLAIMED REPORTED IN FORM 26AS ESPECIALLY THE DOUBLE ENTRIES . WE ACCORDINGLY SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE MATTER AFRESH. THE LD. CIT(A) SHALL ALSO EXAMINE THE CLAIM OF THE EXPENDIT URE OF RS. 2,75,672/- AND THE CLAIM OF 80C DEDUCTION OF RS. 21,000/- AND THE TDS CLAIM OF RS. 47,323/- AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSES SEE. NEEDLESS TO SAY, THE ASSESSEE SHOULD ATTEND TO THE PROCEEDINGS AND SUBMI T NECESSARY INFORMATION/DOCUMENTS AS REQUIRED BY THE LD CIT(A) TO ENSURE TIMELY COMPLETION OF THE PROCEEDINGS. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07/06/2018. SD/- SD/- FOT; IKWY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 07/06/2018 *GANESH KR ITA NO. 83/JP/2018 SH. VEER SINGH YADAV, ALWAR VS ITO, BHIWADI 4 VKNS'K DH IZFRFYFI VXZSF'KR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT - SH. VEER SINGH YADAV, ALWAR 2. IZR;FKHZ@ THE RESPONDENT - ITO, WARD-BHIWADI 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDRVIHY@ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 83/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR.