RAVINDER SINGH CHAUHAN,DEHRADUN V. ITO, WARD-3(1), VISAKHAPATNAM

ITA 132/VIZ/2025

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The case involves Ravinder Singh Chauhan, an employee of Rashtriya Ispat Nigam Limited, who filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals) concerning the assessment year 2019-20. Initially, Chauhan filed a return declaring an income of Rs. 10,61,990, which was later revised to Rs. 14,54,530 based on incorrect Form-16 data for the subsequent assessment year. The Central Processing Centre processed this revised return, leading to an inflated tax demand. Chauhan contested this in his appeal, arguing that the revised return was filed by his tax consultant in error. The Tribunal, after considering the submissions and evidence, including the correct Form-16 for the relevant assessment year, decided to disregard the revised return and process the original return filed under section 139(1).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315499 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revised return
• Section: 154; 139(5)

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री िीरिल्ली दुर्ाा राि, न्याधयक सदस्य एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.132/VIZ/2025 (निर्धारणवर्ा/ Assessment Year: 2019-20) Ravinder Singh Chauhan 109, B-Block, Ekta Vihar Mohkampur, Uttarkhand-248005 [PAN: AJYPC4488M] v. Income Tax officer – Ward – 3(1) Visakhapatnam – 530020 Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented by : Shri S. Sudhakara Reddy, CA राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 08.04.2025 घोर्णध की तधरीख / Date of Pronouncement : 13.05.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)/ADDL/JCIT(A)-1, Gurugram [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No.ITBA/APL/S/250/2024-25/1071745332(1) I.T.A.No.132/VIZ/2025 Ravinder Singh Chauhan Page No. 2 dated 31.12.2024 for the A.Y. 2019-20 arising out of the intimation passed under section 143(1) of the Income Tax Act, 1961 (in short ‘Act’) dated 02.12.2023. 2. Briefly stated facts of the case are, assessee is an individual and employee in Rashtriya Ispat Nigam Limited filed his return of income from salaries for the A.Y. 2019-20 declaring an income of Rs. 10,61,990/-. Subsequently, assessee filed revised return of income on 29.11.2020 declaring an income of Rs.14,54,530/- for the A.Y. 2019-20. The Central Processing Centre, Bangalore on 02.12.2020 processed the revised return of income filed by the assessee. Assessee later contended that the revised return of income was not filed by him but by his Tax Consultant based on the Form -16 issued for the subsequent assessment year. The Central Processing Centre, Bangalore has processed the revised return of income filed by the assessee. 3. On being aggrieved by the intimation, assessee filed an appeal before the Ld. CIT(A). Ld. CIT(A) considering the submissions of the assessee, dismissed the appeal of the assessee. 4. On being aggrieved by the order of the Ld. CIT(A), assessee is in appeal before us by raising following grounds of appeal: - “1. Omissions and Inaccuracies in the Revised Return The revised return filed under section 139(5) contains several inaccuracies and omissions, resulting in an erroneous assessment. It does not accurately reflect the Appellant's income and deductions as specified in Form-16. Critical components such as salary, perquisites, and eligible deductions I.T.A.No.132/VIZ/2025 Ravinder Singh Chauhan Page No. 3 were excluded. These omissions and errors led to an incorrect computation of the Appellant's income and tax liability. 2. Inaccurate Tax Demand Due to Incorrect Revised Return As a result of the incorrect information provided in the revised return, an erroneous and inflated tax demand has been raised, which does not accurately reflect the Appellant's actual tax liability for the assessment year 2019-20. The tax demand should be recalculated based on the accurate information provided in the original return, which was filed in accordance with Form 16. 3. Correctness of the Original Return Filed Under Section 139(1) The original return, filed under section 139(1), was filed on time and accurately reflected the Appellant's income, deductions, and tax liability as per the Form 16 issued by the employer. There were no discrepancies or omissions in the original return. The correct tax liability, as per the original return, should be accepted as valid. 4. Request for Rectification Under Section 154 of the Income Tax Act The errors identified in the revised return should be rectified under section 154 of the Income Tax Act, which allows for the correction of mistakes apparent from the record. The original return, which accurately reflects the Appellant's tax obligations, should be processed, and any undue adjustments made due to the erroneous revised return should be corrected.” 5. The only grievance of the assessee is that the revised return of income was filed wrongly and Ld. Authorised Representative [hereinafter “Ld.AR”] pleaded that revised return of income filed by the assessee under section 139(5) of the Act shall be ignored while processing the original return of income filed under section 139(1) of the Act. He pleaded that the original return of income filed under section 139(1) of the Act was based on the Form-16 issued by the employer for the relevant assessment year. He therefore pleaded that appropriate direction may please be given to process the original return of income filed by the assessee by ignoring the revised return of income filed under section 139(5) of the Act. I.T.A.No.132/VIZ/2025 Ravinder Singh Chauhan Page No. 4 6. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the orders of the Ld. CIT(A). 7. We have heard both the sides and perused the material available on record. It is an admitted fact that the assessee has wrongly filed return of income by declaring the income of the subsequent year for the A.Y. 2019-20 in the form of revised return of income under section 139(5) of the Act. Considering the facts and circumstances of the case and also the Form – 16 submitted by the assessee in the paper book for the A.Y. 2019-20 and A.Y. 2020-21, we find that the assessee has erroneously filed the revised return of income. In the interest of justice, we consider it deem fit and direct the Ld. AO/CPC, Bangalore, to process the original return of income filed under section 139(1) of the Act filed by the assessee vide acknowledgement No. 762566440291120 dated 29.11.2020. Accordingly, ground raised by the assessee is allowed for statistical purposes. 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 13th May, 2025. Sd/- (श्री िीरिल्ली दुर्ाा राि) (VEERAVALLI DURGA RAO) न्याधयक सदस्य/JUDICIAL MEMBER Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Dated: 13.05.2025 Giridhar, Sr.PS I.T.A.No.132/VIZ/2025 Ravinder Singh Chauhan Page No. 5 आदेश की प्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to :- 1. निर्धाररती/ The Assessee : Ravinder Singh Chauhan 109, B-Block, Ekta Vihar Mohkampur, Uttarkhand-248005 2. रधजस्व/ The Revenue : Income Tax officer – Ward – 3(1) Visakhapatnam – 530020 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल / Guard file //True Copy// आदेशधिुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "