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TMI Blog2023 (5) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... al interest under Section 234B of the Act. The Appellant prays that the additional interest levied under Section 234B of the Act ought to be deleted. 3. On the facts and circumstances of the case and in law, the NFAC erred in levying additional interest under Section 234C of the Act. The Appellant prays that the additional interest levied under Section 234C of the Act ought to be deleted. 4. On the facts and in the circumstances of the case, and in law, the NFAC erred in upholding the adjustment made by the AO of adding an amount of Rs. 35,26,484 which is not an income of the Appellant The Appellant prays that the income of the Appellant to be correctly computed. 5. On the facts and in the circumstances of the case, the order passed by the NFAC is bad in law as it is passed without providing an opportunity of being heard to the assessee Prayer The Appellant prays that the CIT(A) order to be considered as bad in law and void ab initio. 6. On the facts and in the circumstances of the case and in law, the NFAC erred in not quashing the rectification order passed under section 154 of the Income-tax Act, 1961 (the Act) (the rectification order') by the Learned Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued u/s 143(1) of the Act and therefore, same was to be rectified by the CPC. However, in the rectification order passed on 27.06.2019, the Assessing Officer rejected the request of the assessee in respect of claim of the exemption of the allowance of Rs.35,20,484/-. Aggrieved , the assessee filed appeal before the Ld. CIT(A) but the Ld. CIT(A) rejected the contention of the assessee observing as under: 6. The grounds of appeal, statement of facts, submissions of appellant and orders/intimations u/s 143(1) and 154 passed by the CPC are considered. Ground No. 1 to 5 relates and confined to upward variance of income by Rs.35,26,484/- by the CPC. Accordingly, all the grounds of appeal are adjudicated simultaneously. 6.1. Therefore, The appellant claims that this amount of Rs.35,26,484/- represents exemption of u/s 10 of the Act. The appellant submitted detailed working of her taxable income. In view of the said working, the gross total income of appellant for the year under consideration was Rs. 1,35, 19,992/-. This gross total income is inconformity with the submission of the appellant and details recorded in Form 26AS of the appellant. For the sake of clarity, relevant abstract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has stated that she had included income appearing in Form 26AS in the return of income. The relevant paragraph 2.27 of the submission of the appellant is reproduced herein under: Further, the appellant have included the income appearing in Form 26AS and Form 16 while filing the return of income for AY 2017-18. Thus, there is no income appearing in Form 16 or Form 26AS which has not been included in computing the total income of the appellant in the return of income. Accordingly, the adjustment under sub-clause (vi) of section 143(1)(a) should not be applicable. In view of the above referred abstracts of IT, Form 26AS and relevant Schedule S, the averments of the appellant is not correct. On the other hand, while processing the IT, CPC found that income from salary of the appellant has been reported at Rs. 1,35,19,992/- in form26AS as against Rs.99,93,508/- declared in the IT. The CPC, while processing the IT, has thus, computed income from salary at Rs. 1,35, 19,992 - instead of Rs.99,93.508/- declared in the ITR. This action of CPC is in conformity with the provisions of section 143(1)(a)(vi) of the 6.4 It is also a matter of fact that the provisions of section 143(1)(a)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of her claim of exemption during the present appeal proceedings. Mere claim of exemption in a submission/form 16 cannot entail allowability of such claim. Further, as discussed above, in the year under consideration, i.e. A.Y. 2017-18, the provisions of section 143(1)(a)(vi) of the Act empowered PC to make adjustment for income appearing in Form 26AS. 6.6 Considering all the facts of the case and pre-amended provisions of section 143(1)(a)(vi) of the Act, there isn't any mistake which is apparent from record. The upward adjustment made by the appellant is, thus, upheld. Accordingly, all the grounds at Sr. No. 1 to 5 of appeal related to section 154 and upward adjustment of income are hereby dismissed." 4. Before us, the Ld. Counsel of the assessee filed a Paper Book containing pages 1 to 156. 5. We have heard rival submission of the parties on the issue-in-dispute and perused the relevant material on record. The issue in dispute in the case is whether there was any mistake apparent from the record in the order passed u/s 143(1) of the Act. The assessee has claimed to have received gross salary of Rs.1,35,19,992/-. According to the assessee this gross salary included all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empt allowances, perquisites & profit in lieu of salary as they are shown separately below) 9993508 2. Allowances not exempt (refer Form 16 from employer) 0 3. Value of perquisites (refer Form 16 from employer) 0 4. Profits in lieu of salary (refer Form 16 employer) 0 5. Deduction u/s 16 (Entertainment allowance by Government and tax on employment 2500 6. Income chargeable under the head (1+2+3+4+5) 9993508 7. Allowances exempt under section 10 (Not to be included in 6 above) i. Travel concession/assistance received (sec. 10(5) 72784 ii. Tax Paid by employer on non-monetary perquisite (sec. 10(10CC) 0 iii. Allowance to meet expenditure incurred on house rent [(sec. 10(13A)] 3417000 iv. Other allowances 34200 2. Total Income chargeable 9993508 Schedule HP: Details of Income from House Property 5.2 The rectification request of the assessee has been rejected by the Assessing Officer on the ground that there was no mistake apparent from the record in the order passed u/s 143(1)(a) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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