BAMISHA SHARAD NAGDA,MUMBAI vs. CENTRALIZED PROCESSING CENTRE, BENGALURU

ITA 1388/MUM/2025Status: DisposedITAT Mumbai20 May 2025AY 2017-2018Bench: SHRI PAWAN SINGH (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's submission that there was a mistake in reporting correct salary income in Form 26AS vis-à-vis Form 16. Consequently, the matter was restored to the jurisdictional assessing officer to verify the facts and pass a fresh assessment order.

What were the facts?

The assessee's appeal is against an order confirming a rectification order that added Rs. 9,28,238/- to the salary income. The addition was based on a difference between the salary shown in the return and that reflected in Form 26AS, which the assessing officer considered a mistake apparent on record.

What were the issues?

Whether the difference between salary income reported in the return/Form 16 and Form 26AS constitutes a 'mistake apparent from record' justifying addition under Section 143(1)(a)(vi) or if it requires verification by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 10,Section 143(1)(a)(vi),Section 14,Section 16,Section 154

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) BamishaSharadNagda ITO,Ward-3(5), Thane A-504, Orbit Towers, Nathpai Nagar, Vs B-Wing, 6th Floor, Ghatkopar East, Mumbai-400077. Ashar IT Park, Road No. 16Z, [PAN No. ADLPN 6590 Q Wagle Estate, Thane-West, Maharashtra-400604. Appellant / Assessee Respondent / Revenue

Assessee by Shri Tanmay Milind Phadke, AR Revenue by Shri Vijay Kr. G. Subramanyam, Sr. DR Date of institution of appeal 27.02.2025 Date of hearing 24.04.2025 Date of pronouncement 20.05.2025

Order under section 254(1) of Income Tax Act

PER PAWAN SINGH, JUDICIAL MEMBER;

1.

This appeal by assessee is directed against the assessment order of ld.

CIT(A) dated 03.08.2024 for A.Y. 2011-12. The assessee has raised the following grounds of appeal:

1.

On the facts and circumstances of the case and in law, the National Faceless Appeal Centre/Commissioner of Income Tax (Appeals) ['the learned Commissioner (Appeals)) erred in dismissing the appeal of the Appellant and confirming the rectification order dated 08.04.2019 containing the addition of Rs 9.28.238/- Thus, the impugned order of the learned Commiss

The order continues below.

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