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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2014-15) Shri Sandeep Doshi DCIT Plot No.6, Old No.5/1 Corporate Circle-3(1), बनाम/ Vs. New Door No.13-15, Harleys Road, Chennai. Kilpauk, Chennai-600 010. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AOCPS-4754-H (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri D. Anand (Advocate)-Ld.AR � थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 17-04-2024 घोषणा की तारीख /Date of Pronouncement : 17-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 06-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.147 r.w.s 144 of the Act on 29-03-2022. In the assessment order, the assessee made addition of Rs.12.96 Lacs. During appellate proceedings, the assessee submitted that it made declaration under Income Declaration Scheme, 2016. However, Ld. CIT(A) held that without Form No.4, it could not be said that the declaration was accepted. Therefore, no such immunity would be available to the assessee.
The Ld. AR placed on record copy of Form No.4 which bears the details of payment of taxes also. Since this form is now available, the Ld. AO is directed to verify the same and revise the computations accordingly. 3. The appeal stand allowed for statistical purposes. Order pronounced in open court on 17th April, 2024.