PAWAN KUMAR SOOD,VILLAGE NOGLI TEHSIL RAMPUR vs. ASSESSING OFFICER, RAMPURBSHR
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI MAHAVIR SINGH & SHRI KRINWANT SAHAY,
आदेश/ORDER
PER KRINWANT SAHAY, A.M.
This appeal by assessee is arising out of the order of ld. CIT(A) NFAC, Delhi in appeal No. NFAC/2017-18/10080131 order dated 05.03.2024.
At the outset, it is noted that this appeal is delayed by 25 days. The assessee before us contended that the assessee was suffering from viral and due to that, he could not file appeal on
time. The facts are that as per Form No.36, the date of order is
05.03.2024 and this was received by the assessee or
communicated to the assessee on 13.03.2024. The appeal should
have been filed on or before 02.05.2024 whereas actually appeal
was filed on 06.06.2024. Thereby, there is a delay of 25 days. As
the cause canvassed by assessee of illness was confronted to ld.
Sr.DR, she could not controvert the above fact situation. Hence,
we condone the delay and admit the appeal.
The only issue in this appeal of the assessee is as regards to
making addition of Rs.1,25,36,560/- by the AO without
adjudicating in the assessment order despite fact that the
assessment is framed under Section 143(3) and the disallowance
of Rs. 1,25,36,560/- has been incorporated in the computation
sheet only.
The brief facts are that the assessee is a Civil Contractor
and filed his return of income for the relevant assessment year
2018-19 on 30.10.2018. The assessee's case was selected for
limited scrutiny for verification of genuineness of expenses and
accordingly, assessment order was passed on 15.04.2021 by
noting as under :
The case was selected for Limited Scrutiny assessment under the E- assessment Scheme, 2019 on the following issues:-
S. No. Issues 1. Verification of Genuineness of Expenses 2. After considering the assessee's submissions and documents filed in response to the statutory notices no addition on the above issue is made. 3. The assessment of income is done as per computation sheet and the sum payable is determined as per the demand notices.
In view of above, ld. Counsel for the assessee stated that the
AO while issuing computation sheet has made addition of
Rs.1,25,36,560/- without dismissing anything on merit in the
assessment order. Aggrieved, assessee preferred appeal before
CIT(A).
The ld. Counsel for the assessee pointed out that the CIT(A)
has just dismissed for non-prosecution of this appeal by the
assessee. In view of above, ld. counsel stated that this addition
is not at all sustainable because in the assessment order, there is
no addition at all. When this fact was confronted to ld. Sr.DR,
she could not controvert the facts of the case or she could not
point out that this addition is part of assessment order.
We have heard rival contentions and gone through facts and
circumstances of the case. We noted from the above reproduced
assessment order that assessee's case was selected for limited
scrutiny under E-assessment Scheme, 2019 only on account of
verification of genuineness of expenses but the AO while
completing assessment under Section 143(3) of the Act made no
addition. However, in the computation sheet, the AO added this
sum of Rs.1,25,36,560/-. In our view, the addition if at all is to
be made, it is to be made through assessment order only and not
independent of the same. Actually it is a fit case for deletion of
addition from the computation sheet because addition is not at
all in the assessment order. Hence, we direct the AO to delete
this addition from the computation sheet and accordingly, re-
compute the income.
Appeal of the assessee is allowed.
Order pronounced on 30.12.2024.
Sd/- Sd/-
( MAHAVIR SINGH) ( KRINWANT SAHAY) VICE PRESIDENT ACCOUNTANT MEMBER
“Poonam” आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
