TMI Blog2021 (7) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... activities and the assessee is unnecessary suffering from that action, although he is a respectable person working in Indian Navy. The written submission filed by the assessee is self-explanatory, which is reproduced in the body of this order. We set aside the matter and restore the same to the file of the AO for denovo assessment. The Assessing Officer is directed to verify the documents/evidence furnished by the assessee in paper book and the contention of the assessee thoroughly and pass the assessment denovo. Appeal of the assessee is allowed for statistical purposes - ITA No .56 /CTK/2020 - - - Dated:- 30-6-2021 - Shri Chandra Mohan Garg, Judicial Member For the Assessee : Shri P.R.Mohanty, AR For the Revenue : Shri Sovesh Chandra Mohanty, Addl. CIT (DR) ORDER This is an appeal filed by the assessee againt the order of the CIT(A)-20, Delhi dated 29.11.2019 of the assessment year 2011-2012. 2. The assessee has raised the following grounds: 1. For that, the order of the forum below is arbitrary, illegal, unjustified and erroneous and has been passed on improper application of mind, being devoid of merit as such deserves to be quashed in limini. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tutory notices along with copy of reasons recorded for reopening of assessment, the Assessing Officer completed the assessment u/s.144/147 of the Act on 29.11.2018 and added ₹ 20,92,666 to the income of the assessee u/s.68 of the Act. 4. Before the ld CIT(A), it was submitted in the statement of fact that since the total income tax liability has been discharged by him through TDS made by the employer, he was not required to file his income tax return. It was claimed by the assessee that he has applied for PAN transfer to Bhubaneswar as he is working there. However, the ld CIT(A) observed that the Assessing Officer has treated the entire receipt of the assessee for which TDS has been made u/s.194J and 192A as unexplained income of the assessee. The receipt of gross income out of profession and salary are not unexplained since the same were reflected in 26AS and TDS have been deducted. Accordingly, the ld CIT(A) directed the AO to treat as income 50% of the receipts where TDS has been done u/s.194J of the Act in congruence to the provisions of section 44ADA of the Act and to calculate the taxable income from salary after giving standard deduction etc as reflected in 26AS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order was passed on 29/11/2018 ex-party U/s 147/144 ignoring salary income depicted by the form 26AS and giving due credit to the TDS thus deposited again although the assessee never filed any return even for A/y-2010-11 one return for the A/y 2010-11 was also filed disclosing professional business income at delhi, to be precise at Flat no-R-175,Mangol Puri,Delhi-110083 address which also depicts certain Mobile Numbers i.e., 9818444249 and e-mail addresssk9811141515@ yahoo.com PNB Current Account No- 302800100259570 was also found to be opened at delhi bewildered when we contacted it was stated by the CA namely Sandeep(mobile no-9811141515) that he is the concerned CA who has filed the return for DR. Prasenjit Panda who was rendering services at delhi amp; gourugram area. We again contacted and told him that how it is possible that assessee s PAN is in use for a Doctor he knows at delhi rendering services there when assessee is serving at Mumbai under the Indian Navy with other unexpected coincidences such as fathers name degrees of qualification etc. found to be the same. We also found out from the return form for A/y-2010-11 that one bank account in PNB (Punjab National Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anizations asking for details those who have deducted TDS and credited income to assessee s dubious bank account at delhi for rendering services to them stateing their in as under: You are therefore, hereby requested to kindly provide me the details with documentary evidences such as contract/agreement/appointment if any signed between us under which I have rendered the requisite services to you and kindly provide the Payment TDS details and the bank details where the same is credited also provide the details of process of selection for appointment with documents supposed to be and must have been submitted amp; verified by you as per which I have been selected as a doctor or under any other capacity to render professional services to you amp; what kind of professional services had been rendered by me to your organization . But no reply was received except from Puspanjali Hospital Private Limited on dated 20/08/2020 without any letter head or company seal of authentication stating as under: This is to confirm that one Doctor under name of style of Dr. Prasenjit Panda S/o Sh. Hari Sankar Panda had worked as consultants with us from 02/3/08 to 15/12/15. He had submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se who misutilized assessee s data base for unlawful pecuniary benefits duping the state exchanger which smack of a larger conspiracy with involvement of many needs to be unearthed/ uncovered for which Act of your kindness the assessee will remain indebted forever obliged. 7. Further, the gist of submission of ld A.R. of the assessee at the time of hearing is as under: i) The assessee is working as a doctor in Indian Navy. ii) At no point of time, he was working in three organizations i.e. Mobile Crenches for working mother children, Para Health Care Pvt Ltd., and Puspanjali Medicare Pvt Ltd., from the organization amount of ₹ 20,89,650/- has been shown to be payment to the assessee. iii) It is submitted that the notices issued at Delhi address not belonging to the assessee. iv) The last show cause notice issued on 16.11.2018 fixing the hearing on 28.11.2018 at Surg. CDR, Naval Base, Chilka, Khorda address but the assessment order was passed on 29.11.2018 exparte. v) It is stated that the C.A. namely, Sandeep has filed the return for Dr. Prasenjit Panda, who was working at Delhi Gorugram area in the same PAN of the assessee. vi) One bank account in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases. He has not filed his return of income although TDSs were deducted from his employer. As per CIB report and 26AS data generated from the ITD system, it was noticed that during a sum of ₹ 20,89,650/- was credited to the account of the assessee u/s.194J and 194A of the I.T.Act, which were not returned to tax. Similarly, interest on income tax refund of ₹ 3016/- u/s.244A of the Act credited to assessee was not offered to tax. In view of above, the Assessing Officer opined that the assessee has willfully not filed his return of income and, therefore, the source of investment and taxability remains unexplained and the same amount was added to the income of the assessee u/s.68 of the Act. 21. On perusal of assessment order, it is observed that the notices were not served on the assessee as because he was posted at different places of the Naval base. However, when the last notice was issued to the assessee fixing the hearing on 28.11.2018 but the assessment order was passed on 29.11.2018 exparte. Hence, the assessee was prevented by sufficient cause in producing the evidence in his favour. The ld CIT(A) has also passed order exparte. It was also transpired that under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass orders or for any substantial cause, it may allow such document to be produced for the reasons to be recorded and allow such evidence to be adduced. In this case, the assessee has not produced any evidence either before the AO or before the ld CIT(A). It is the contention of ld A.R. of the assessee that in the name of the assessee, one person has done fraudulent activities and the assessee is unnecessary suffering from that action, although he is a respectable person working in Indian Navy. The written submission filed by the assessee is self-explanatory, which is reproduced in the body of this order. In view of above, I deem it fit and proper to set aside the case, the assessee has not produced any evidence either before the AO or before the ld CIT(A). It is the contention of ld A.R. of the assessee that in the name of the assessee, one person has done fraudulent activities and the assessee is unnecessary suffering from that action, although he is a respectable person working in Indian Navy. The written submission filed by the assessee is self-explanatory, which is reproduced in the body of this order. In view of above, I deem it fit and proper to set aside the matter and rest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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