Case Law Details
Julius Gerardus Theodorus Van Wijck Vs DCIT (ITAT Delhi)
Introduction: In a recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi, the case of Julius Gerardus Theodorus Van Wijck vs. DCIT for the Assessment Year 2013-14 was adjudicated. The appeal was filed against the Assessing Officer’s order dated 31.01.2023, and the ITAT Delhi addressed crucial issues related to the treatment of income from other sources and the crediting of TDS against salary income.
Detailed Analysis: The appellant, a non-resident individual employed by M/s Greenply Industries Limited in India, faced an addition of Rs. 27,26,225/- as income from other sources by the Assessing Officer. The case originated from the appellant’s receipt of Rs. 94,03,473/- from his employer during the Assessment Year 2013-14. The AO, observing that the appellant had not filed an income tax return for the relevant assessment year, reopened the case under Section 147 of the Income Tax Act.
During the assessment, the AO added Rs. 27,26,225/- under the head “Income from Other Sources,” leading to a total income of Rs. 94,03,473/-. The appellant contested this addition, highlighting duplicate entries in Form 26AS, the source of which was unknown to him. The AO issued notices to M/s Greenply Industries Ltd., seeking clarification on the nature of the transactions, but the appellant did not file any income tax return.
The Dispute Resolution Panel (DRP) emphasized that the AO provided ample opportunities for the appellant to explain the receipts reflected in Form 26AS. However, the appellant failed to respond to repeated notices. The DRP held that the burden was on the appellant to furnish necessary explanations, and his failure to do so justified the addition.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
