PRERNA RITESH RATHI,AMRAVATI vs. ADIT, CPC, BENGALURU, BENGALURU

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ITA 291/NAG/2023Status: DisposedITAT Nagpur19 April 2024Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's claim for deductions was sought after the processing of the return and post-facto intimation. Such claims require factual verification and are not apparent mistakes rectifiable under section 154.

What were the facts?

The assessee filed an appeal against an order related to proceedings under section 143(1) of the Income Tax Act. The assessee claimed deductions under sections 80C and 80TTA, which were not accepted in the initial processing.

What were the issues?

Whether claims for deductions under sections 80C and 80TTA, made after the initial processing of the return, are rectifiable as apparent mistakes under section 154.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 80C,Section 80TTA

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGOUR

Before: SHRI SATBEER SINGH GODARA

Hearing: 22.03.2024Pronounced: 19.04.2024

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGOUR [THROUGH VIRTUAL HEARING AT ITAT : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.291/NAG./2023 Assessment Year 2021-2022 Prerna Ritesh Rathi, 1, Behind Deorao Garage, The Asst. Director of Income Morshi Road Camp, Tax, CPC, vs. Amravati – 444 602. Bengaluru. Maharashtra. PAN AEUPR7779H (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 22.03.2024 Date of Pronouncement : 19.04.2024 ORDER

This assessee’s appeal for assessment year 2021-2022 arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/2023- 24/1053720182(1) dated 14.06.2023, involving proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest. She is accordingly proceeded ex-parte.

2.

It emerges at the outset with the able assistance coming from the Revenue side coupled with the assessee’s pleadings that she had filed sec.154 rectification against sec.143(1) intimation dated 28.10.2022 issued by the ADIT, CPC, Bangalore raising

2 ITA.No.291/NAG./2023 demand of Rs.94,640/-. Her case all along is that the impugned processing did not accept sec.80C and 80TTA deduction claim(s).

3.

The Ld. CIT(A)'s lower appellate discussion in page-10 holds that assessee had sought the impugned deduction(s) after processing of the return and post-facto sec.143(1) intimation. All these facts sufficiently indicate that such an exercise enquiring detail factual verification could hardly be treated as an apparent mistake rectifiable u/sec.154 of the Act in light of T S Balram, ITO vs. Volkart Bros. [1971] 82 ITR 50 (SC). Faced with this situation, I decline the assessee’s instant appeal in very terms with a rider that she would be indeed at liberty to take recourse to regular appeal proceedings, if so advised. Ordered accordingly.

4.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the open Court on 19.04.2024.

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