2017 (4) TMI 451

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....ecided in this appeal is as to whether the ld. CIT(A) was justified in upholding the determination of total income at Rs. 80,54,878/- u/s 143(1) of the Act in the facts and circumstances of the case. 3. The brief facts of this issue is that the assessee is a partnership firm and filed its return of income for the Asst Year 2009-10 electronically on 29.9.2009 showing total income of Rs. 86,96,990/- and the same was processed u/s 143(1) of the Act by the Central Processing Centre (CPC) and demand was raised thereon. The assessee on receipt of the same came to know that some error had crept in the electronic return filed by it. Accordingly it came to understand that the correct income of the assessee firm was only Rs. 10,79,809/- and tax ther....

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....impugned intimation u/s 143(1)(a) dated 11.10.2010 is otherwise wrong, erroneous, time-barred, illegal, ab-initio void and ineffective. 3. For that the assessee craves leave to amend, alter, rescind, substitute and/or submit additional ground/grounds of appeal at the time of hearing of appeal. 4. The ld. AR referred to the relevant pages of the paper book filed by him comprising of ITR V Form (page 1 of PB) ; complete ITR 5 - Return form (Pages 2 to 23 of PB) ; Computation of total income of the firm (Page 24 of PB) ; audited financial statements along with tax audit report in Form 3CB and 3CD (Pages 25 to 41 of PB) and Explanation given before the ld. CIT(A) vide letter dated 4.12.2012 (Pages 42 & 43 of PB). The assessee referred to pag....

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....hange in the ITR 5 Return form and ITR-V Acknowledgement irrespective of this mistake of mentioning higher disallowance figure. He also said that in any case all the items mentioned in the computation of total income duly matched with the audited financial statements and accordingly he stated that the lower authorities had grossly erred in not appreciating the genuine mistake that crept in the ITR Return form. In response to this, the ld. DR vehemently relied on the orders of the lower authorities and argued that provisions of section 154 of the Act are meant only for correcting the mistakes of the ld. AO and not the assessee. 5. We have heard the rival submissions and perused the materials available on record including the paper book file....

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....ed on the fact that the mistake was committed by the assessee himself which has resulted in the error creeping in the assessment order as well. Instead of being apologetic about the complete non application of mind to the facts and making a mockery of the scrutiny assessment proceeding itself, the Assessing Officer has justified the mistake on record on the ground that it is attributed to the assessee. The income tax proceedings are not adversarial proceedings. As to who is responsible for the mistake is not material for the purpose of proceedings under section 154; what is material is that there is a mistake- a mistake which is clear, glaring and which is incapable of two views being taken. The fact that mistake has occurred is beyond doub....