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TMI Blog2020 (6) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... een accounted for in assessee s bank account, which is not the case of the AO. Simply because there is difference in the claim of assessee in respect of TDS credit and the corresponding income, the AO has made the addition which cannot be accepted when the Form 26AS gives a different picture, which also assessee has no control; and 26AS Forms are generated by the Income-tax department and the figures come close to the assessee s contention. Therefore, assessee s income should be taken as Rs. 3,95,030/-, which is shown in Form 26AS (downloaded from the Income tax Department website) and she should be given TDS credit of only Rs. 39,569/- as reflected in the Form 26AS - direct the AO to adopt these figures and compute the taxable income of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is preferred by the assessee against the order of Ld. CIT (Appeals) , Siliguri dated 04-10-2018 for the assessment years 2010-11. 2. At the outset itself, the ld. AR of the assessee brought to our notice that this is second round of appeal before this tribunal. First ground of appeal is against the action of the ld. CIT(A) in not giving proper opportunity of hearing to the assessee, since this ground is not pressed, the same is dismissed as not pressed. 3. Coming to the next ground of appeal, which is against the action of the ld. CIT(A) in confirming the addition of Rs. 11,16,426/- on account of balance commission. 4. Brief facts of the case as noted by the AO are that the assessee had shown commission receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O further notes that the assessee on one hand claims full TDS credit of Rs. 2,18,325/- and on the other hand she ( assessee) is objecting to the income corresponding to the same of Rs. 21,82,525/-. The AO notes that the ld. CIT(A) Siliguri during the first round of appeal has allowed the TDS amounting to Rs. 2,18,325/- on the basis of Form 16A issued by the said company. According to the AO, the assessee in order to get credit of TDS relied upon TDS Certificate issued by the said company. However, she denies having received income corresponding to TDS credit, which action of the assessee cannot be accepted and he made addition of Rs. 11,16,426/-. On appeal, the ld. CIT(A) has sustained the same. Aggrieved, the assessee is before us. 5. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21,82,585 Rs. 10,66,159/-). Thus, he made the addition of Rs. 11,16,426/-, which according to the ld. AR is erroneous. He drew my attention to page-37 of the P/B, which is the copy of Form 26AS, which has been downloaded from the website of the Income tax Department. Form 26AS which is the Annual Tax Statement u/s. 203AA of the Act. On perusal of the same, it shows that the assessee for this AY (2010-11) (FY 2009-10) has received income of Rs. 3,95,030/- and TDS of Rs. 39,569/- has been deducted and deposited the same in the Government account. Thus, I note that there are two documents before me (i) Form 16A-TDS Certificate and (ii) Form 26AS, [which is downloaded from the Income-tax Department website], which shows that for the same ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee s income should be taken as Rs. 3,95,030/-, which is shown in Form 26AS (downloaded from the Incometax Department website) and she should be given TDS credit of only Rs. 39,569/- as reflected in the Form 26AS. I direct the AO to adopt these figures and compute the taxable income of assessee accordingly as per law. 6. Ground no. 3 is against the action of the ld. CIT(A) in confirming the addition of Rs. 5,92,100/- on account of unexplained cash credit. 7. The AO noted that the assessee had unexplained cash deposits in her two Axis Bank Accounts (A/c No. 035010100382755 5490100024152) to the tune of Rs. 5,92,100/-, which were deposited in cash. When confronted by this fact, the assessee submitted that these are not her deposits b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the money deposited in assessee s bank account was used only as pass through entry through her bank account and thereafter this money has flown out of the assessee s bank account to M/s. Unipay 2u Marketing P.Ltd. The ld. AR failed to do so by adducing any evidence. Therefore, addition of Rs. 5,92,100/- cannot be faulted as such. However, taking into consideration the fact that this is second round of appeal and since I have already held that the assessee has received an amount of Rs. 3,95,030/- as her income while deciding the ground no. 2, therefore, this amount should be telescoped with the amount deposited in the bank account of assessee. Thus, assessee gets a relief of [Rs. 5,92,100 Rs. 3,95,030]= Rs. 1,97,070/-, to be added in place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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