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Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
Before: Shri Saktijit Dey, Hon’ble & Dr. B. R. R. Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri Saktijit Dey, Hon’ble Vice President & Dr. B. R. R. Kumar, Accountant Member
ITA No. 627/Del/2023 : Asstt. Year: 2013-14 Julius Gerardus Theodorus Van Wijck, Vs The DCIT, Circle 3(1)(1) Uitbelderstraat 33, 6211SL, Maastricht, International Taxation, New Netherlands Delhi (APPELLANT) (RESPONDENT) PAN No. ACTPW 5750 G Assessee by : Sh. Kunal Pawar, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 03.10.2023 Date of Pronouncement: 08.12.2023
ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by the assessee against the order of Assessing Officer dated 31.01.2023 for the AY 2013-14. 2. The assessee has raised the following grounds of appeal are as under:- 1. The AO erred in treating an amount of Rs. 27,26,225/- as income from other sources in India while ignoring the duplicate entries in Form 26AS of the assessee. 2. The AO erred in not granting credit of TDS amounting to Rs. 18,57,271/- against its salary income amounting to Rs. 66,77,248/-.
The assessee is a non-resident individual who earned Salary income in India during Assessment Year 2013-14 by virtue of his employment with M/s Greenply Industries Limited
2 ITA No. 627/Del/2023 Julius Gerardus Theodorus Van Wijck (the Employer). The assessee has not filed any return of income for the relevant assessment year. The AO observed that the assessee has received a sum of Rs. 94,03,473/- from M/s Green ply Industries Ltd. and reopened the case u/s 147 of the Act after recording reasons and obtaining necessary approval of the competent authority for the issue of notice u/s 148 dated 30.03.2021. The AO completed the assessment which culminated in the addition of Rs. 94,03,470/- as under: i) Income from OS Rs. 27,26,225/- ii) Salary Income Rs. 66,77,248/- Total Income Rs. 94,03,473/-
Heard the arguments of both the parties and perused the material available on record.
The AO issued a final SCN dated 03.03.2022 whereby the assessee was required to file details and documents in support of the receipts from his employer amounting to Rs. 94,03,473. However, the assessee did not file any ITR and the AO proceeded to complete the assessment on the basis of section 144 of the act on the basis of details and documents available on record. The AO has noted that he issued a notice u/s 143(6) to M/s Greenply Industries Ltd. on 23.03.2022 to ascertain the nature of receipts/transactions. It is observed that as per the response of M/s Greenply Industries Ltd. the assessee received a salary amounting to Rs. 66,77,248/- during the year under consideration. The assessee has submitted that the whole of amount of Rs. 94,03,473/ is relatable to salary provided by M/s Greenply Industries Ltd. It is submitted that the assessee has
3 ITA No. 627/Del/2023 Julius Gerardus Theodorus Van Wijck received only Rs. 66,77,248/- as salary from his employer. It is submitted by the assessee that the additional amount of Rs. 27,26,225/- is the result of duplicate entries in the Form 26AS, source of which is unknown to the assessee.
The DRP held that, the assessee was granted several opportunities by the AO to explain/substantiate the receipts from his employer as reflected in Form 26AS of the assessee. However, the assessee did not respond to the repeated notices issued by the AO. The AO was in possession of the document, that is Form 26AS, which evidenced that the assessee received a sum of Rs. 94,03,473/-from his employer. Hence the DRP held that, it is incumbent upon the assessee to furnish necessary explanation in this regard which he failed to do so despite repeated opportunities provided to him by the AO.
We have gone through Form 26AS and find there are some duplicate entries. Hence, we hold that the addition made on account of Rs. 27,26,225/- under the head income from other sources be deleted. We direct that the income from salary is determined Rs. 66,77,248/- and the corresponding credit as per the Form 16 for TDS Rs. 18,57,271/-be given. The JAO shall verify the figures and grant relief as directed.
In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 08/12/2023.
Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 08/12/2023
4 ITA No. 627/Del/2023 Julius Gerardus Theodorus Van Wijck *NV, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI