Harinder Singh, New Delhi vs Assessee

1 ITA no. 52/Del/2015

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "C" NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI KUL BHARAT : JUDICIAL MEMBER

ITA no. 52/Del/2015 A.Y. 2007-08 Harinder Singh Vs. ACIT Cen. Circle-17, 232, B, 3rd Floor, New Delhi. Okhla Industrial Estate, Phase-III, New Delhi.

PAN: ABLPS 6399 E

( Appellant ) ( Respondent )

Appellant by : Shri Salil Agarwal Adv. & Shri Shailesh Gupta CA Respondent by : Shri Gunjan Prasad CIT( DR)

Date of hearing : 04-03-2015 Date of order : 11-03-2015.

ORDER

PER S.V. MEHROTRA, A.M:-

This appeal, preferred by the assessee, is directed against the order dated 31-10-2014, passed by the CIT(Appeals)-II, New Delhi in appeal no. 95/14-15, relating to A.Y. 2007-08.

2. Brief facts of the case are that assessment was completed on 31-12- 2008 u/s 143(3) at the returned income of Rs. 9,17,47,050/-. Thereafter, notice u/s 148 was issued on 28-3-2013 and the assessment was completed 2 ITA no. 52/Del/2015

u/s 143(3)/147 vide order dated 26-3-2014 at a total income of Rs. 12,63,22,050/-. The ld. CIT(A), dismissed the assessee's appeal, inter alia, observing that the assessee had not paid the admitted tax on the returned income. He, inter alia, observed as under:

"Further perusal of the tax computation revealed that the appellant had paid Rs. 3,04,75,958 as against the tax of Rs. 3,08,25,958 on the returned income of Rs. 9,17,47,050/-."

2.1. Being aggrieved with the order of ld. CIT(A) the assessee is in appeal

before us and has taken, inter alia, following ground:

"The learned Commissioner of Income Tax (A) dismissed the appeal on the ground that the assessee has not deposited tax in full on the income returned which is clearly against the facts on record."

3. During the course of hearing Ld. counsel for the assessee referred to the original income-tax computation form to submit that tax of Rs. 3,08,25,958/- had already been charged and only for the balance amount the demand was raised and, therefore, ld. CIT(A) should have admitted the appeal.

4. We have heard both the parties. We find that in the income tax computation form dated 31-12-2008, filed along with the stay application, contained at page 99 of the PB, the total payment is Rs. 3,04,75,958/-. However, in the income tax computation form filed during the course of hearing by ld. counsel, which is as per order u/s 143(3)/ 147, department has determined the demand after deducting Rs. 3,08,25,958/-. In case the sum of Rs. 3,08,25,958/- was paid by assessee and not only Rs. 3,04,75,958/-, then 3 ITA no. 52/Del/2015

ld. CIT(A) should have admitted the assessee's appeal. However, this fact needs to be verified. We, therefore, restore the matter to the file of ld. CIT(A) to examine the correct factual position in this regard and if it is found that assessee had paid Rs. 3,08,25,958/-, then the assessee's appeal has to be admitted and decided on merits in accordance with law. We order accordingly.

5. In the result, assessee's appeal stands allowed for statistical purposes only.

Order pronounced in open court on 11-03-2015.

Sd/- Sd/- (KUL BHARAT ) ( S.V. MEHROTRA ) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 11-03-2015. MP: Copy to : 1. Assessee 2. AO 3. CIT 4. CIT(A) 5. DR