Kushal Prashad Sahu Vs ACIT (ITAT Raipur)
ITAT Raipur held that due to non-response for assessee if addition of income is done as Form 26AS then obviously TDS credit available in Form 26AS needs also to be allowed. Thus, appeal partly allowed.
Facts- The assessee is an individual, working as an employee in the capacity of “Goods Train Guard” with South Eastern Central Railway (SECR) of Indian Railways, Bilaspur, during the year under consideration e., AY 2012-13. The assessee has received salary income of Rs.14,53,896/- in the relevant year, however, had not filed his Return of Income (ROI).
Because of non-filing of ROI by the assessee, the case was picked up for re-opening assessment u/s 147 by the Ld. AO, having the belief that the income earned by the assessee has escaped assessment within the meaning of section 147 of the Act. Notice u/s 148 was issued on 26.03.2018 and as per Ld. AO, the same is duly served upon the assessee. Further notice u/s 142(1) of the Act dated 13.10.2018, however there was no response by the assessee. AO passed an assessment in the manner prescribed u/s 144 of the Act and had made an addition of Rs.14,53,896/- in the income of the assessee, based on figure of salary received by the assessee reflecting in the 26AS.
