Amann Sadiq Vs ITO (ITAT Delhi)
Assessee provided KYC services to One97 Communications Ltd. & filed his return for AY 2018–19 declaring receipts of ₹96,82,565, based on Form 26AS available at the time of filing. Later, Form 26AS was updated in Feb 2019, showing additional receipts of ₹16,18,485, representing invoices dated April & May 2018 pertaining to AY 2019–20.
AO added this difference as unreported receipts in AY 2018–19. CIT(A) confirmed the addition.
Before ITAT, Assessee showed that:
- The excess amount reflected in the updated Form 26AS related to FY 2018–19,
- Assessee reported the income & claimed TDS in AY 2019–20,
- GST invoices for these receipts were issued only in June 2018, proving they belonged to the next year.
ITAT held that the receipts did not pertain to AY 2018–19, & taxing them would cause double taxation even though Assessee already offered them in the correct year.
Held: The ₹16,18,485 addition was deleted; income was correctly taxable in AY 2019–20, not in AY 2018–19.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is emanating from the order of the Ld. NFAC, Delhi in Appeal No. ITBA/NFAC/S/250/2025-26/1075617327(1) dated 15.04.2025 relating to assessment year 2018-19.
2. At the time of hearing, it is noted that assessee has filed an application for condonation of delay of 86 days stating therein that due to unavoidable family issues which were beyond his control, the assessee was not able to file the appeal within the stipulated time. After hearing both the sides and perusing the records, I am of the considered view that reasonable reasons have been attributed to the assessee for filing the belated appeal, hence, the period of delay in filing the appeal is condoned.
