9911796707
TMI Blog2025 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... r, (in short "Ld. AO"), u/s 144/147 of the Act, dated 02.11.2018 and penalty order u/s 271(1)(c) dated 29.05.2019. 2. The grounds of appeal raised in both the aforesaid appeals which pertains to same assessee are as under: ITA No. 14/RPR/2025 1. That under the facts and the law, the learned Commissioner of Income Tax (Appeals) erred in dismissing the appeal, without considering the written submission & various supporting filed on 05.03.2024 and observing that the appellant has not filed Form 35, Grounds of Appeal, copy of order against which appeal has been preferred. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in holding that the appellant has not filed Form 35, Grounds of Appeal, copy of order against which appeal has been preferred and application for condonation of delay. Prayed that the appellant has filed Form 35 along with Statement of facts, Grounds of appeal and prayer for Condonation of delay. He also filed order against which appeal has been preferred. Prayed that there was no defect in appeal filed. Order of CIT(A) is unjustified, the appeal kindly be admitted & be decided. 2. That under the facts & the law, the Ld. CIT (A), NFAC, Delhi further erred in confirming 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed, otherwise he is regularly filing ITR. 3. Brief facts of the case as apprised and available on record, are that the assessee is an individual, working as an employee in the capacity of "Goods Train Guard" with South Eastern Central Railway (SECR) of Indian Railways, Bilaspur, during the year under consideration i.e., AY 2012-13. The assessee has received salary income of Rs. 14,53,896/- in the relevant year, however, had not filed his Return of Income (ROI). Because of non-filing of ROI by the assessee, the case was picked up for re-opening assessment u/s 147 by 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 26.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. Ld. AR further submitted that, Ld. CIT(A)'s order was suffering with the infirmity therein as on account of dismissal of the appeal of assessee confirmed the additions made by the Ld. AO, whereas the legitimate credit of TDS for Rs. 2,46,660/- was not allowed by the Ld. AO to the assessee and eligible deduction u/s 80C of Rs. 1,00,000/- were not considered while computing the assessable income of the assessee. Ld. AR submitted that appellant is working as Goods Trains Guard staff of Indian Railways i.e., SECR, Bilaspur and due to his nature of employment, he is used 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Ld. CIT(A), that the assessee had not filed Form 35 is incomprehensible and has no substance to concur with, as to how appellate proceedings are initiated by the First Appellate Authority without having Form 35 with him, further it is substantiate before us by the Ld. AR that by submitting copies of Form 35 and statement of facts that such necessary documents are duly furnished by the assessee on 05.03.2024 vide acknowledgment No. 134085880050324. Further, we are surprised to note that the addition in the case of assessee was made by the Ld. AO in absence of any response 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 wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RPR/2025 is partly allowed for statistical purposes.
ITA No. 15/RPR/2025
11. Since the quantum appeal of the assessee in ITA No. 14/RPR/2025 is restore back to the file of Ld.AO, therefore, the appeal in ITA No. 15/RPR/2025 against the impugned order assailing penalty levied vide order of Ld. AO u/s 271(1)(c), which is consequential in nature, thus, the impugned appellate order is set aside and the matter is restored back to the file of Ld. AO
12. In result, appeal of the assessee in ITA No. 14/RPR/2025 is partly allowed for statistical purposes.
13. In combined result, ITA No. 14-15/RPR/2025 of the assessee are partly allowed for statistical purposes, in terms of our observations.
Order pronounced in the open court on 07/02/2025. X X X X Extracts X X X X X X X X Extracts X X X X
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