TMI Blog2021 (6) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... The addition is based solely on the basis of TDS shown in Form-26AS, ignoring the submissions of the assessee. The ld. AR for the assessee vehemently argued before us that the deductor if more than 1000 KM away from the place of practice of assessee. We find merit in the submissions of assessee that the assessee had entered into any such transactions and the lower authorities have not made any verification or effort to verify such transactions and there is certain mistake of entering the wrong PAN, which belongs to the assessee and the addition made in the income is uncalled for. As decided in Ravindra Pratap Thareja case [ 2015 (10) TMI 1487 - ITAT JABALPUR] that merely because a payment was reflected in Form-26AS and was shown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in processing of ITR by DCIT, CPC as per First Proviso to section 143(1) (a)(vi). Hence, additions of Rs. 5,63,952/- on the basis of entries in Form-26AS is unfair unjust and against the principles of natural justice hence the same shold be deleted. 2. Brief facts of the case are that the assessee is resident of Surat City, State of Gujarat. The assessee is Doctor by profession. The assessee filed her return of income for assessment year (AY) 2017-18 on 14th October 2017 declaring taxable income of Rs. 5,23,413/-. In the computation of total income by showing income from profession and other source . The assessee claimed refund of Rs. 450/-, while filing return of income. The CPC, Bangalore while processing the return of income mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 3. We have heard the submissions of the learned authorised representative (AR) for the assessee and the learned departmental representative (DR) for the revenue and have gone through the order of the lower authorities. The ld. AR for the assessee submits that the assessee is Doctor and living in Surat. The assessee has not rendered any professional or other services either to Electricity Distribution Division Gajraula-UP or to Electricity test division Amroha-UP. The Electricity Distribution Division Gajraula-UP or to Electricity test division Amroha-UP is more than 1000 Kilometers away from Surat City. The assessee has no concern or casual connection or any kind of relation with the alleged deductor, the entry of TDS in the Form26AS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand the ld. Sr DR for the revenue supported the order of lower authorities. The ld. Sr DR for the revenue in alternative submissions further submits that the matter may be restore to the assessing officer for verification of facts. 5. We have considered the rival submissions of the parties and have gone through the orders of the lower authorities carefully. There is no dispute that the assessee is resident of Surat. The assessee is qualified Doctor being Pediatric (Child Specialist). While filing her return of income the assessee has shown income from profession and other sources. During the process by CPC, the additions were made in the hand of assessee on the basis of TDS shown in Form-26AS. We find that in response to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the income is uncalled for. 6. We further find that the coordinate bench of Tribunal in Ravindra Pratap Thareja Vs ITO (supra) held that merely because a payment was reflected in Form-26AS and was shown to have been made to the assessee, it could not be brought to tax as it could not be established that the assessee was actual beneficiary of said payments and the additions was liable to be deleted. Considering the above said factual and legal discussions, and keeping in view of the peculiar facts of the case, no purpose would serve to restore the matter back to the file of assessing officer or to Income tax Officer (TDS), as prayed by ld Sr.DR for the revenue. In the result, the grounds of appeal raised by the assessee are allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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