Case Law Details
Dr Swati Mahesh Vinchurkar Vs DCIT (ITAT Surat)
No addition of amount shown in form 26 AS for taxation If assessee is not the actual beneficiary such amount
In Dr Swati Mahesh Vinchurkar v. Deputy Commissioner of Income-tax, Bangalore [ IT APPEAL No. 43 (SRT) OF 2021 dated June 28, 2021], Dr Swati Mahesh Vinchurkar (the Appellant) has filed this appeal challenging the order dated February 28, 2021 passed by Commissioner of Income tax (Appeals) National Faceless Centre, Delhi (the CIT(A)), which in turn arise against the order passed made by Central Processing Centre (CPC) Bangalore, under section 143(1) of the Income-tax Act,1961 (the IT Act) . The Appellant is aggrieved by the decision of Ld. CIT(A) in confirming an additions made by Deputy Commissioner of Income Tax, CPC of Rs. 563,592/- under the head salary under section 143(1) of the IT Act based on entry shown in Form-26AS.
Factually, the Appellant is resident of Surat City, State of Gujarat. The Appellant is Doctor by profession and filed her return of income for assessment year (AY) 2017-18 on October 14, 2017 declaring taxable income of Rs. 5,23,413/- in the computation of total income by showing income from “profession” and “other source”. The CPC, Bangalore while processing the return of income made addition of Rs. 5,63,952/-. Though in response to the notice under section 143(2) of the IT Act, the Appellant denied of having earned any kind of such income. The CPC made these additions on the basis of statement of TDS in Form-26AS being tax deducted at source (TDS) of Rs. 10,000/- by Electricity Distribution Division Gajraula-UP and other entry of Rs. 98,252/- by way of salary income and TDS of Rs. 5000/- deducted shown by Electricity test division Amroha-UP.
Further, the Appellant submits that she has not rendered any professional or other services either to Electricity Distribution Division Gajraula-UP or to Electricity test division Amroha-UP both of these divisions are more than 1000 Kilometers away from Surat City. And the Appellant has no concern or casual connection or any kind of relation with the alleged deductor, the entry of TDS in the Form-26AS issued to the Appellant is wrong. The Appellant filed appeal before CIT(A) and made her submissions but the same was ignored and made addition under the head ‘income from salary’. The ld. CIT(A) despite recording the submissions of the Appellant confirmed the addition made by CPC Bangalore by taking view that it seems that CPC had considered the Appellant explanation before making disallowance. It was also held that there is prima facie evidence that the Appellant has earned such income and dismissed the appeal of Appellant.
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