RASHMI MADAN,NEW DELHI vs. INCOME TAX OFFICER, CIVIC CENTRE
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2015-16 Rashmi Madan, 64, Block -D, Lajpat Nagar II, New Delhi Vs. Income Tax Officer, Ward-54(1), New Delhi PAN: AGTPM7056R (Appellant)
This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-
2, Chennai’s order dated 26.03.2025 having DIN and order no.
ITBA/APL/S/250/2024-25/1075071884(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. Coming to the sole substantive issue between the parties herein involving the alleged excess customs duty payment of Rs.1,18,214/-, it emerges from a perusal of the case records that Assessee by Sh. Rajat Garg, CA
Sh. Satyajeet Goel, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
21.08.2025
Date of pronouncement
21.08.2025
2 | P a g e both the learned lower authorities have treated the assessee’s actual payment claim of Rs.13,03,328/- as more than that uploaded in the CBEC data to the tune of Rs.11,85,114/- respectively.
3. Faced with this situation, learned counsel has filed the assessee’s case records all along wherein she had given all the particulars of the custom duty recipients concerned along with corresponding vouchers and other details. All this evidence has gone unrebutted from the Revenue side. This tribunal finds merit in the assessee’s sole substantive ground and directs the Assessing officer to delete the impugned addition. Ordered accordingly.
4. This assesee’s appeal is allowed.
Order pronounced in the open court on 21st August, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 21st August, 2025. RK/-