9911796707
TMI Blog2025 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the assessee reflected in Form 26AS, but the TDS credited available in Form 26AS was not allowed to the assessee, which obviously would have reflected in Form 26AS against the entries of Salary (Amount paid / credited) and recorded as transactions u/s 192 of Act. The contention of AR that, the assessee is a Goods Train Guard, which is regularly placed on duties outside of his usual residence, and therefore, notices issued by the department could not have found his attention and he was unable to respond on time, cannot be the sole reason to allow the assessee to adopt non-responsive and evasive approach towards the tax compliances, however, as the legitimate credit of TDS was not allowed by the AO, in spite of having such facts on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prayed that the appellant has filed Form 35 along with Statement of facts, Grounds of appeal without which how the appeal could have been taken for hearing. He also filed Order against which appeal has been preferred and prayer for condonation of delay. Order of CIT(A) is unjustified & appeal be admitted & be decided on merits. 2. That under the facts and the law, the learned Commissioner of Income Tax (Appeals) erred in confirming the order passed by the learned AO u/s 144 r.w.s. 147. Prayed that order u/s 144 and proceeding u/s 147 is not according to law. Notices did not come to knowledge of appellant. Further, there does not appear to be approval u/s 151. Prayed to annul Assessment Order. 3. Learned Commissioner of Income Tax (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the Penalty levied by the learned AO u/s 271(1)(c) at Rs. 2,96,815/- on presumption and surmises and without considering the explanation that the appellant is employed with South Eastern Central Railways of Indian Railway & TDS on it was made which was also appearing in Form No. 26AS, & salary certificate which was filed. Prayed to cancel the penalty levied at Rs. 2,96,815/- 3. That under the facts & the law, the Ld. CIT (A) further erred in confirming the Order of learned AO levying penalty u/s 271(1)(c) at Rs. 2,96,815/- though the employer of the appellant already deducted tax at source on his income from salary and appellant submitted Form 16 at the time of filing of appeal. The Employer filed TDS Return & disclosed the income earne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. AO, having the belief that the income earned by the assessee has escaped assessment within the meaning of section 147 of the Act. Notice u/s 148 was issued on 26.03.2018 and as per Ld. AO, the same is duly served upon the assessee. Further notice u/s 142(1) of the Act dated 13.10.2018 along with questionnaire was issues to the assessee, however there was no response by the assessee, accordingly, show cause notice stating that "why your assessment should not be completed u/s 144 of the Act?", was issued. But again, the assessee remains non-compliant. In view of such non-attentive / non-responsive approach of the assessee, Ld. AO passed an assessment in the manner prescribed u/s 144 of the Act and had made an addition of Rs. 14,53,896 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to stay outside of his usual residence. The TDS is being made by the employer & because of his unstable place of residence, his Return of Income could not be filed and the notices for assessment were not received. Considering such facts and circumstances, it was the prayer by Ld. AR that there is no doubt that TDS was deducted from the Salary of the assessee, which is duly reflected in 26AS (copy submitted before us at page no. 1 and 2 of the APB), therefore, the matter may be restored back to the file of Ld. AO for verification of facts and to adjudicate the issue afresh considering the TDS deducted and credit available in Form 26AS of the assessee and to allow deduction u/s 80C of the Act in accordance with the eligible investment mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se by the assessee based on income of the assessee reflected in Form 26AS, but the TDS credited available in Form 26AS was not allowed to the assessee, which obviously would have reflected in Form 26AS against the entries of Salary (Amount paid / credited) and recorded as transactions u/s 192 of Act. The contention of Ld. AR that, the assessee is a Goods Train Guard, which is regularly placed on duties outside of his usual residence, and therefore, notices issued by the department could not have found his attention and he was unable to respond on time, cannot be the sole reason to allow the assessee to adopt non-responsive and evasive approach towards the tax compliances, however, as the legitimate credit of TDS was not allowed by the Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
