Income Tax Appellate Tribunal - Jaipur
Shri Veer Singh Yadav, Alwar vs Income Tax Officer, Bhiwadi on 7 June, 2018
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 83/JP/2018
fu/kZkj.k o"kZ@Assessment Year : 2008-09
Shr. Veer Singh Yadav cuke ITO,
S/o Sh. Roshan Lal Vs. Ward- Bhiwadi
Shop No. 5, Rao Roshan Lal Market,
Near Shree Cement Ltd.,
Khushkhera, Bhiwadi, Distt- Alwar,
Rajasthan
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 income at Rs. 6,26,022/- u/s 144 of the Act as against Rs. 1,62,781/- declared by the assessee.
2. No one appeared on behalf of the assessee nor any adjournment application was filed. Therefore, the matter was heard ex-parte qua the assessee and disposed off basis material available on record.
ITA No. 83/JP/2018Sh. Veer Singh Yadav, Alwar Vs ITO, Bhiwadi
3. Briefly, the facts of the case are that the assessee is a LIC agent who has not filed any return of income. The Assessing Officer based on information that Rs. 6,26,022/- has been received by 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 escaped assessment. Thereafter, the assessee filed the return in response 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 and filed written submission and given that there was no subsequent appearance by the assessee or his AR on the scheduled date of hearing, the AO held that 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 income of the assessee by passing assessment order under section 147 read with 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 filed 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 the income declared in the return of income and even claim of TDS was not allowed by the Assessing Officer. It was further submitted that on perusal of 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 Rs. 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 accordingly submitted that the AO has failed to accept the income as per Form 16AA which is issued by the LIC to the assessee.
2 ITA No. 83/JP/2018Sh. Veer Singh Yadav, Alwar Vs ITO, Bhiwadi
5. The ld. CIT(A) however, confirmed the order so passed by the Assessing Officer summarily holding that the appellant's submission that he is not aware of income Tax is crude argument for failure 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 receipts/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 expenditure 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 assessee. Needless to say, the assessee should attend to the proceedings and submit 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 allowed for statistical purposes.
Order pronounced in the open Court on 07/06/2018.
Sd/- Sd/-
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(Vijay Pal Rao) (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Jaipur
Dated:- 07/06/2018
*Ganesh Kr
3
ITA No. 83/JP/2018
Sh. Veer Singh Yadav, Alwar Vs ITO, Bhiwadi
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;qDr¼vihy½@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.4