TaxTMI 
TaxTMI 
2021 (8) TMI 1084
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....r this appeal to ITAT, Lucknow Bench, Lucknow, but final order to transfer this appeal to ITAT, Lucknow Bench, Lucknow was not available in the file. The Registry at ITAT, Allahabad Bench, Allahabad wrote to ITAT, Lucknow Zone to clarify, but the final order to that effect was also not available with ITAT, Lucknow Zone. Then, it was considered appropriate, in public interest, to place this appeal for clarification on 13.08.2021, to seek information to that effect from both assessee as well Department. On 13.08.2021, when this appeal was again heard by Division Bench, the ld. Counsel for the assessee stated at Bar before the Bench that there was infact an proposal moved by assessee seeking transfer of this appeal to ITAT, Lucknow Bench, Lucknow, mainly for the reasons that there were no Members posted at ITAT, Allahabad Bench, Allahabad, and in order to avoid delay in hearing of this appeal, request was made to transfer this appeal to ITAT, Lucknow Bench, Lucknow. It was also stated at bar before the Bench by ld. Counsel for the assessee that no administrative order from ITAT transferring this appeal to ITAT, Lucknow Bench, Lucknow was received by the assessee. It was also stated at....
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.... dated 24.04.2019. Thus, we hold jurisdiction over the instant assessee. Now, we proceed to adjudicate this appeal on merits in accordance with law. 3. The brief facts of the case are that the assessee had filed return of income electronically on 14th December, 2013 (page 4 to 21 of the paper book), in Form No. ITR-V, declaring total income of Rs. 1,39,810/-. The break up of income declared by assessee as per return of income filed with Revenue, were Rs. 1166/- towards bank interest and Rs. 1,38,644/- towards income from other sources. The income tax payable on said income declared by assessee in the return of income filed with Revenue, was shown to be Rs. Nil. The aforesaid return of income was processed by Revenue (CPC Bangalore) on 16.11.2014 u/s. 143(1) of the 1961 Act, assessing the income of the assessee for ay: 2013-14, at Rs. 1,39,810/-, and the tax including interest aggregating to Rs. 54,300/- was held by Revenue to be outstanding and payable by the assessee. 4. The assessee being aggrieved by intimation dated 16.11.2014 issued by CPC u/s 143(1) of the 1961 Act, filed first appeal before ld. CIT(A). The assessee submitted before ld. CIT(A) that the person who filed ....
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....order dated 29.09.2016 passed by ld. CIT(A) has filed an appeal before the tribunal. This appeal was heard by Division Bench through video conferencing mode through Virtual Court. The learned counsel for the assessee drew our attention to paper book containing 44 pages filed by assessee before the tribunal. The main contention of the learned counsel for the assessee is that the assessee has in its return of income filed electronically with Revenue had erroneously declared income of Rs. 1,39,810/-, against the net income/surplus of Rs. 436/-. It was submitted that it was an error committed by the person who filed return of income with Revenue, wherein he declared gross revenue as income instead of net income. The ld. Counsel for the assessee drew our attention to audited accounts of the assessee (which are placed in paper book at page 22-26) and it was submitted that excess of income over expenditure is to the tune of Rs. 456/-, donation received were Rs. 139100/- and bank interest income were Rs. 1166/-, as per audited Income and Expenditure Account of the assessee for the year ended 31.03.2013(page 25/paper book). It was submitted that return of income was processed by Revenue u/s....
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....ue, were Rs. 1166/- towards bank interest and Rs. 1,38,644/- towards income from other sources. The income tax payable on said income declared by assessee in the return of income filed with Revenue, was shown to be Rs. Nil. The return of income filed by the assessee with Revenue along with computation of income and acknowledgement of filing of income tax return, are placed in paper book (page 3-21). The aforesaid return of income was processed by Revenue (CPC Bangalore) on 16.11.2014 u/s. 143(1) of the 1961 Act, assessing the income of the assessee for ay: 2013-14, at Rs. 1,39,810/-, and the tax and interest aggregating to Rs. 54,300/- was held by Revenue to be outstanding and payable by the assessee. The intimation u/s. 143(1) is placed in file. The assessee being aggrieved by aforesaid intimation issued by CPC, Bangalore u/s. 143(1), filed first appeal with ld. CIT(A), which appeal stood dismissed by ld. CIT(A) on the grounds that the returned income was accepted by department and secondly the assessee has not filed revised return of income to correct the alleged error committed by filing clerk while filing return of income as claimed by assessee. The assessee has pleaded that th....