ACIT, Bhubaneswar v. Saswati Das, Bhubaneswar

ITA 75/CTK/2014 | 2009-2010
Pronouncement Date: 24-04-2014 | Result: Dismissed

Appeal Details

RSA Number 7522114 RSA 2014
Assessee PAN ACOPD7812K
Bench Cuttack
Appeal Number ITA 75/CTK/2014
Duration Of Justice 1 month(s) 18 day(s)
Appellant ACIT, Bhubaneswar
Respondent Saswati Das, Bhubaneswar
Appeal Type Income Tax Appeal
Pronouncement Date 24-04-2014
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 24-04-2014
Assessment Year 2009-2010
Appeal Filed On 07-03-2014
Judgment Text
1 I.T.A.NO.75/CTC/ /2014 ASSESSMENT YEAR: 2009-2010 CUTTACK IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK ( )BEFORE . . HONBLE SHRI P.K.BANSAL ACCOUNTANT MEMBER. /AND . . HONBLE SHRI D.T.GARASIA JUDICIAL MEMBER / I.T.A.NO.75/CTC/ /2014 ! ' / ASSESSMENT YEAR: 2009-2010 ACIT CIRCLE 1(2) BHUBANESWAR. - - - VERSUS- SASWATI DAS BHUBANESWAR. PA NO.ACOPD 7812 K ( $% /APPELLANT ) ( &'$% /RESPONDENT) $% ) / FOR THE APPELLANT: /SHRI N.K.NEB &'$% ) /FOR THE RESPONDENT: /SHRI G.NAIK/R.K.KAR * + / DATE OF HEARING: 24.4.2014 -.' / DATE OF PRONOUNCEMENT: 24.4.2014 / / ORDER PER BENCH THE ASSESSE HAS FILED THIS APPEAL AGAINST THE ORDE R DATED 2.12.2013 OF LD CIT(A)-1 BHUBANESWAR FOR THE ASSESSMENT YEAR 2009-2010. 2. THE ONLY SOLITARY GROUND RAISED BY THE ASSESSEE IS AS UNDER: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD CIT(A) IS NOT JUSTIFIED IN LAW AS WELL AS ON FACTS TO DELETE THE ADDITION O N ACCOUNT OF UNDISCLOSED SALARY 2 I.T.A.NO.75/CTC/ /2014 ASSESSMENT YEAR: 2009-2010 RECEIVED BY THE ASSESSEE WITHOUT VERIFICATION OF AS SESSEES BANK ACCOUNT AND OF THE BOOKS OF ACCOUNTS OF THE TAX DEDUCTOR. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA S FILED THE RETURN OF INCOME FOR THE ASSESSMENT YEAR UNDER CONSIDERATION ON 22.2.2010 DE CLARING TOTAL INCOME OF RS.6 57 600/-. THE ASSESSEE IS AN INDIVIDUAL AND HER MAIN SOURCE O F INCOME IS FROM SALARY FROM SIKHYA O ANUSANDHAN AND BANK INTEREST. AS PER FORM 16 ISSUE D BY SIKHYA O ANUSANDHAN GROSS SALARY IS RS.5 97 600/- AND RS.60 000/- FROM INTEREST INCO ME. BUT AS PER 26AS DETAILS THE ASSESSEE RECEIVED RS.36 00 000 AND TDS ON THE ABOVE IS RS.4 20 000/- AND INTEREST FROM HOUSING DEVELOPMENT FINANCE CORPORATION LTD. IS RS.9739.48 AND TDS ON THAT IS RS.1 010/-. IN VIEW OF THIS THE AO WAS OF THE VIEW THAT ASSESSEE HAS SUPP RESSED HER SALARY INCOME AMOUNTING TO RS. RS.30 02 400/- AND INTEREST AMOUNTING TO RS.9 790/- AND ADDED THE SAME TO THE TOTAL INCOME OF THE ASSESSEE. THE ASSESSEE CARRIED THE MATTER IN A PPEAL BEFORE THE CIT(A). THE CIT(A) DELETED THE ADDITION OF RS.30 20 400/- TOWARDS SALARY INCO ME AND CONFIRMED THE ADDITION OF RS.9 790/- TOWARDS INTEREST RECEIVED FROM HDFC OBSERVING AS U NDER: IN VIEW OF FACTUAL DIFFERENCE BETWEEN THE FINDING S OF THE AO AND THE SUBMISSION OF THE APPELLANT A REMAND REPORT WAS CA LLED FROM THE AO. THE AO IN THE REPORT DT.22.11 2013 HAS STATED THAT THE 26AS S TATEMENT DOWNLOADED ON 18.11.2013 SHOWS THAT THE ASSESSEE RECEIVED SALARY OF RS.6 LACS FROM SIKSHA 0' ANUSANDHAN. IT IS ALSO SEEN FROM THE COPY OF FORM N O.16 SUBMITTED BEFORE THE AO THAT THE SALARY RECEIVED WAS RS 6 LACS. IT APPEA RS THAT INITIALLY INCORRECT DATA WAS UPLOADED WHICH SHOWED SALARY OF RS.36 LACS WHER EAS THE ACTUAL SALARY WAS RS 6 LACS. IN VIEW OF THE FACTUAL POSITION I.E. THE CLAIMS MADE IN THE RETURN FORM NO.16 AND THE REMAND REPORT OF THE AO THE SALARY R ECEIVED BY THE APPELLANT IS RS.6 LACS. ACCORDINGLY ADDITION OF RS.30 20 400/- IS DELETED. 4.1. IN SO FAR AS ADDITION OF RS.9 790/- AS INTERE ST RECEIVED FROM HDFC IS CONCERNED THE APPELLANT STATED THAT SAME IS INCLUD ED IN THE RS.60 000/- OFFERED AS INCOME FROM 'OTHER SOURCES'. HOWEVER THE APPELL ANT HAS FAILED TO FILE DETAILS TO SUPPORT THE SUBMISSIONS. IN VIEW OF THE SAME AD DITION OF RS.9 790/- IS CONFIRMED. 3 I.T.A.NO.75/CTC/ /2014 ASSESSMENT YEAR: 2009-2010 4. AGGRIEVED BY THIS ORDER THE REVENUE IS IN APPEA L BEFORE US AGAINST THE DELETION OF RS.30 20 400/-. 5. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE RECORD OF THE CASE. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE WE OBSERVE THA T THE ASSESSEE HAS RECEIVED SALARY INCOME FOR AN AMOUNT OF RS.6 00 000/- AND AFTER DEDUCTION OF RS.2 400/- AS TAX ON EMPLOYMENT THE INCOME FROM SALARY WAS SHOWN AT RS.5 97 600/-. ASS ESSEE HAS SUBMITTED THE AMOUNT OF SALARY AS PER FORM NO.26AS DOWNLOADED FROM NSDL WEBSITE A COPY OF FORM 26AS WAS SUBMITTED DURING THE COURSE OF APPEAL BEFORE THE FIRST APPELL ATE AUTHORITY. LD CIT(A) CALLED FOR THE REMAND REPORT AND HE HAS VERIFIED THE FORM OF STATE MENT NO.26AS AND THE AO HAS CONFIRMED THAT THE ASSESSE HAS RECEIVED RS.6 LAKHS. CONSIDER ING THE ABOVE FACT THE CIT(A) HAS DELETED THE ADDITION OF RS.30 20 400/-. OUR INTERFERENCE I S NOT CALLED FOR. HENCE WE REJECT THE GRIEVANCE OF THE REVENUE AND UPHOLD THE ORDER OF LD CIT(A). 6. IN THE RESULT APPEAL FILED BY REVENUE IS DISMIS SED. (ORDER PRONOUNCED IN THE OPEN COURT ON 24.4.201 4 ) S D / - S D / - ( . . ) (P.K.BANSAL) ACCOUNTANT MEMBER ( . . ) (D.T.GARASIA(JUDICIAL MEMBER ( )DATE. 24 .4 .2014 4 I.T.A.NO.75/CTC/ /2014 ASSESSMENT YEAR: 2009-2010 / & 1' 2 - COPY OF THE ORDER FORWARDED TO: 1 . $% / THE APPELLANT : ACIT CIRCLE 1(2) BHUBANESWAR. 2 &'$% / THE RESPONDENT: SASWATI DAS PLOT NO.224 DHARM A VIHAR BHUBANESWAR. 3 . / /THE CIT BHUBANESWAR 4 . / ( )/THE CIT(A) BHUBANESWAR. 5 . 3 & /DR CUTTACK BENCH 6 . GUARD FILE . ' & /TRUE COPY / * / BY ORDER ASST.REGISTRAR ITAT CUTTA CK (B.K.PARIDA) SENIOR.PRIVATE SECRETARY. 5 I.T.A.NO.75/CTC/ /2014 ASSESSMENT YEAR: 2009-2010 1. DATE OF DICTATION 24.4.14. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER 24.4.14OTHER MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT.... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S . 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER .............. .. 9. DATE OF DISPATCH OF THE ORDER ..