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11-09-2019, Naresh Kumar, Section 80TTA, 271(1)(c), Tribunal Delhi

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4 months 1 week ago #10787 by amit
Section - 80TTA, 271(1)(c)
Order Date - 11-09-2019
Favouring - Assessee Partly allowed for statistical purposes
Court - Tribunal Delhi
Appellant - Naresh Kumar
Respondent - ITO
Citation - 919Taxpundit105
Appeal No. - ITA.No.6102 & 6103/Del./2018
Asstt. Year - 2014-2015



Both the appeals by the Assessee are directed against the different Orders of the Ld. CIT(A)-1, Noida, Dated 29.06.2018, for the A.Y. 2014-2015.

2. I have considered the rival submissions and perused the findings of the authorities below.

3. In ITA.No.6102/Del./2018 assessee challenged the additions on quantum contending that the Ld. CIT(A) passed the Order without disposing of the grounds raised on merits and that some of the grounds were not agreed for addition.

4. Briefly the facts of the case are that return of income was filed on 27.03.2015 declaring net income of Rs.2,31,940/-. Initially there was no compliance to the
statutory notice issued by the A.O. Later on some compliance have been made. The A.O. noted that assessee runs a P.G in the name and style of Pradhan P.G at villageSultanpur, Sector-128, Noida. The statement of Shri Vishesh Kumar Tyagi on oath was recorded in which he has confirmed that assessee is owner of aforesaid P.G. and earns rental income. The A.O, therefore, after giving opportunity to the assessee and material on record made addition of Rs.9,81,750/- on account of undisclosed rental income. The A.O. also noted that assessee had sold two Flats, on which, short term capital gain was worked-out and addition was made on account of undisclosed capital gain of Rs.2,23,333/-. The A.O. further noted that there are cash deposits and investment which remain unexplained. The A.O. therefore made addition of Rs.7,10,000/- on account of undisclosed cash deposit. The A.O. further observed that assessee had received interest of Rs.1,06,992/- in his S.B. Account which have not been disclosed in the income tax return. Therefore, after giving rebate of Rs.10,000/- under section 80TTA of the I.T. Act, the A.O. made addition of Rs.96,992/- on account of undisclosed income from other sources. The A.O. after making these four additions, computed the total taxable income of assessee at Rs.22,10,460/-.

5. The assessee challenged aforesaid four additions before the Ld. CIT(A). The Ld. CIT(A) noted in the appellate order that Counsel for Assessee at the very outset submitted that assessee had income from P.G. at village Sultanpur, Sector 128, Noida and same was not disclosed by him in his return of income. He has stated that assessee has also not disclosed the capital gains amounting to Rs.2,23,333/- in the return of income and same may be taken into consideration to compute the total income of assessee. Ld. CIT(A) also noted that Counsel for Assessee during the course of hearing also stated that he is not pressing the Ground Nos.2 and 4 as taken in the grounds of appeal. Ld. CIT(A) noted that on Ground No.2 assessee challenged the computation of total taxable income at Rs.22,10,460/- as against the returned income at Rs.1,98,380/-. The Ld. CIT(A) also noted that on Ground No.4, assessee challenged the addition of Rs.2,23,333/- on account of undisclosed capital gains. The Ld. CIT(A), therefore, noted that since on all the four grounds addition has been made at Rs.22,10,460/- which is not pressed by Counsel for Assessee, therefore, there is no need to consider other grounds of appeal. The appeal of assessee was accordingly dismissed as not maintainable.

6. After considering the rival submission, I am of the view that the part matter requires reconsideration at the level of the Ld. CIT(A). Learned Counsel for the Assessee submitted that Counsel for Assessee only agreed for not pressing the Ground No.4 and 6 raised in the appeal. Same fact is also stated in the written submissions filed before the

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