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आदेश/Order
The present appeal has been preferred by the assessee against the order dated 03.10.2018 of the Commissioner of Income Tax (Appeals), Panchkula [hereinafter referred to as ‘CIT(A)’].
The assessee in this appeal has taken following grounds of appeal:- 1. That the Learned Commissioner of Income Tax (Appeals) has failed to appreciate the materials on the record and facts of the case. 2. That the order of Learned Commissioner of Income Tax (appeals) is erroneous, arbitrary, opposed to law and facts of the case and is, thus untenable.
That the facts and circumstances of the case and law, the
ITA No. 1596-Chd-2018- Smt. Divya Narula, Panchkula 2 Learned Commissioner of Income Tax (Appeals) has further erred in passing a non-speaking order of the principals of Natural Justice.
The Ld. Assessing Officer has illegally, wrongly, arbitrarily and without any basis added Rs. 70,923/- to the returned income of the assessee.
The Learned Assessing Officer and Learned Commissioner of Income Tax (Appeals) has illegally, wrongly, arbitrarily and without any basis created demand of Rs. 23,260/- for the AY 2015-16. 6. Any other ground which may be taken up at the time of herring of appeal with the kind permission.
No one has come present on behalf of the assessee despite service
of notice, hence, I proceed to decide the appeal ex-parte of the assessee
after hearing the Ld. DR.
The brief facts relating to the issue are that the Assessing Officer
noticed that the assessee had received a sum of Rs. 70,923/- from M/s
Delica Foods, however, the said receipt had not been shown by the
assessee in its return of income. The Assessing Officer, therefore, made
addition of the aforesaid amount into the income of the assessee.
The Ld. CIT(A) confirmed the addition so made by the Assessing
Officer. Thus, the assessee has come in appeal before this Tribunal.
I have heard the submissions of Ld. DR and also gone through the
record. I find that before the lower authorities the assessee had
explained that, in fact, the assessee had received the amount of Rs.
70,923/- on account of salary payable to two employees on behalf of the
ITA No. 1596-Chd-2018- Smt. Divya Narula, Panchkula 3 Delica Foods Ltd. That the accounts of the assessee were duly audited
accounts, wherein, the fact of the receipt of the aforesaid amount and
further payment of the salary to the employee was duly mentioned /
accounted for. I find there was no denial or rebuttal by the lower
authorities that the aforesaid amount of Rs. 70,923/- was actually paid
as salary by the assessee to two employees on behalf of M/s Delika
Foods under a mutual arrangement. Under the circumstances, merely
because the payer had deduced the TDS on the said amount, that itself,
cannot be a ground for rejecting the contention of the assessee. In view
of this, I do not find any justification on the part of the lower
authorities in making the impugned addition and the same is hereby
ordered to be deleted.
In the result, the appeal of the assessee is hereby allowed.
Order dictated and pronounced in the Open Court immediately on
completion of hearing
Sd/-
(संजय गग� / SANJAY GARG) �या�यक सद�य/ Judicial Member Dated : 10.06.2019 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
ITA No. 1596-Chd-2018- Smt. Divya Narula, Panchkula 4 आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar