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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S.SYAL, VP :
This appeal by the assessee arises out of the order passed by the CIT(A)-5, Pune on 20-11-2017 in relation to the assessment year 2014-15.
The only issue raised in this appeal is against the confirmation of addition of Rs.3,71,612/-
Succinctly, the facts of the case, are that the AO, on verification of TDS details in Form no. 26AS statement,
2 ITA No.491/PUN/2018 Kerman Pervez Wadia
observed that the assessee had not shown receipt of
Rs.3,71,612/- from M/s M.I. Overseas Limited. He, therefore,
made an addition for the said sum, which came to be affirmed
in the first appeal. The assessee is aggrieved by the addition.
Having heard both the sides and perused the relevant
material on record, it is seen that the assessee furnished a
revised Form 26AS and a letter from M/s M.I. Overseas
Limited dated 14-03-2008 indicating that entry of
Rs.3,71,612/- was wrongly punched into the account of the
assessee for the year. The ld. AR submitted that the sum of
Rs.3,71,612/- was actually received in the preceding year and
duly offered for taxation in the return of income filed for the
A.Y. 2013-14. Under these circumstances, I am of the
considered opinion that the ends of justice would meet
adequately if the impugned order is set-aside and the matter is
restored to the file of AO. I order accordingly and direct him
to verify the assessee’s contention about the inclusion of
Rs.3,71,612/- in his income for the preceding year. If such a
contention is found to be correct, then the amount should not
be added to the income of the instant year.
3 ITA No.491/PUN/2018 Kerman Pervez Wadia
In the result, the appeal is allowed for statistical
purposes.
Order pronounced in the Open Court on 04th December, 2018.
Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�
पुणे Pune; �दनांक Dated : 04th December, 2018 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. 2. ��यथ� / The Respondent; आयकर आयु�(अपील) / 3. The CIT (Appeals)-5, Pune आयकर आयु� / The Pr. CIT-4, Pune 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6.
// True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.491/PUN/2018 Kerman Pervez Wadia
Date 1. Draft dictated on 04-12-18 Sr.PS 2. Draft placed before author 04-12-18 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *