Susamma John Vs ITO (ITAT Raipur)
Wrong Salary Uploaded by Consultant Can’t Be Taxed: ITAT Raipur Deletes Addition in Pensioner’s Case
Raipur ITAT ‘SMC’ Bench, in Smt. Susamma John vs. ITO, NFAC (ITA No.750/RPR/2025, AY 2020-21, order dated 24.12.2025), allowed the assessee’s appeal and directed deletion of the entire addition, holding that income wrongly reflected in the return due to consultant’s mistake cannot be taxed, when Form 26AS and undisputed facts clearly support the assessee.
At the outset, the Tribunal clarified that there was no delay in filing the appeal, as the appeal filed on 03.12.2025 was well within limitation from the CIT(A) order dated 28.10.2025.
On merits, the assessee—a 69-year-old retired Army officer and pensioner—explained that her tax consultant had inadvertently uploaded salary details of some other person while filing her ITR for AY 2020-21. The assessee substantiated this explanation by filing:
– Affidavit of the tax consultant,
– Form 26AS, showing only pension income and tax paid of ₹50,990, and
– Evidence that her income consisted solely of pension, FDR interest and savings bank interest.
Despite these undisputed facts, the CIT(A)/NFAC summarily dismissed the appeal without any enquiry, without verification of Form 26AS, and without bringing any material to show existence of undisclosed income.
The Tribunal held that such an approach was cryptic, perverse and violative of ss. 250(4) & 250(6) and the principles of natural justice. When the Department itself did not dispute the nature of income, and the assessee had convincingly demonstrated a clerical/consultant error, the addition could not survive.
Accordingly, the ITAT set aside the NFAC order and directed the AO to delete the additions in full, granting relief to the assessee. The appeal was allowed
FULL TEXT OF THE ORDER OF ITAT RAIPUR
