NARESH,MANESAR vs. ITO, WARD 3(1), GURGAON

आयकर अपीलीय अिधकरण
िदʟी पीठ “एस एम सी”, िदʟी
ŵी िवकास अव̾थी, Ɋाियक सद˟

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER

आअसं.1910/िदʟी/2024 (िन.व. 2013-14)
Naresh,
284, Vill. Kasan, Manesar,
Haryana 122051

PAN: ALAPN-3661-M

...... अपीलाथᱮ/Appellant
बनाम Vs.

Income Tax Officer, Ward 3(1),
HSIIDC Building, 4th floor, Udyog Vihar,
Phase-V, Gurugram, Haryana

..... ᮧितवादी/Respondent

अपीलाथŎ Ȫारा/ Appellant by : Shri Rohit Agarwal, Chartered Accountant
ŮितवादीȪारा/Respondent by : Shri Sanjay Kumar, Sr. DR

सुनवाई कᳱ ितिथ/ Date of hearing

:
14.01.2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
14.01.2025

आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 28.02.2024, for assessment year 2013-14. 2. The assessee is an agriculturist. During the period relevant to assessment year under appeal, the assessee has received enhanced compensation on compulsory acquisition of land under Land Acquisition Act, 1894. The ld. Counsel for the assessee submitted that the assesee failed to appear before the Assessing
Officer (AO) as no notice was received by the assessee. During First Appellate

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proceedings, the assessee filed reply. However, complete reply could not be furnished as the assessee is an illiterate. Though, specific submissions were made before the CIT(A) in Statement of Facts that the assessee has received interest on enhanced compensation on compulsory acquisition of land, supported by documentary evidences still deduction to the extent of 50% of such interest income u/s. 57(vi) of the Act was not allowed to the assessee.
The ld. Counsel further referring to statement received from HSIIDC IMT
Manesar at page no. 3 of the paper book pointed that the name of the assessee appears at serial no. 3, wherein apart from other details PAN of the assessee, interest amount received and amount of TDS has been mentioned against the name of assessee. He pointed that in the same statement a person at serial no. 8
Kanwar Pal son of Bihari with PAN of the assessee has been mentioned. The TDS deducted in respect of interest payment made to Kanwar Pal has also been reflected in Form 26AS of the assessee. This is a glaring error in the statement. Two individuals cannot have same PAN. Taking into consideration entire facts of the case, I deem it appropriate to restore this matter back to the AO for verification of facts, and thereafter decide the issue on merits, after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
3. The AO while making assessment shall consider only that amount which has actually been received by the assessee as interest. Merely, for the reason that some TDS amount has been reflected in Form 26AS it would not make assessee liable to pay tax if, that interest amount has not been actually credited to the assessee’s account or TDS has been wrongly deducted under the PAN of assessee, provided assessee has not taken credit of such wrongly deducted TDS.

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4. In the result, appeal of the assessee is allowed for statistical purpose, in the terms aforesaid.
Order pronounced in the open court on Tue ay the 14th day of January,
2025. (VIKAS AWASTHY)

᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 14.01.2025

NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.

BY ORDER,
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(Dy./Asstt.