Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 419 - ITAT CUTTACKRectification of mistake u/s 154 - petition was made that the deductors wrong mention or non-mention of the PAN could not be held against the assessee - full credit claimed on the very income being the lease rent received from the tenant who were to deduct tax at source u/s.194-I - Held that:- The mistake which was sought to be rectified was apparent insofar as income had been brought to tax by the AO not on the basis of TDS certificate to be subjected to the provisions of Chapter XVIIB was not probed at the time of passing of the order, the assessee being the recipient. The assessee has claimed the tax deduction which the AO refused to acknowledge by holding that the PAN given by the deductor was with respect to the Karta of the HUF and therefore, it was a wrong mentioning of the PAN by the deductor which cannot be rectified at the Assessing Officer's end. Thus AO knew that the Karta has not been given credit of the tax paid in view of the deductor not claiming deduction on account of rent paid to the Karta but to the HUF. It was a simple mistake apparent on record and in fact was rectified by the AO as per the order u/s.154 by AO for the immediately preceding AY. CIT(A) has complicated the issue of a simple rectification to be carried out when the AO had carried out the same in the immediately preceding AY by holding a view that the ball was neither in the court of the assessee nor the AO therefore becomes an issue beyond the provisions of Section 154. It was a self declaration in the form of a petition u/s.154 was complied by the assessee as pointed out by the DR otherwise. The Assessing Officer was to take cognizance of these and because he had already rectified the same in the immediately preceding Assessment Year was a mistake apparent from record was to be carried out in the impugned Assessment Year as well. AO directed to give credit as petitioned by the assessee u/s.154 - appeal of the assessee allowed.
|