2022 (6) TMI 1432

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....t. ORDER This is an appeal by the assessee against the order dated 29.11.2021 of National Faceless Appeal Centre, Delhi, relating to Assessment Year 2018-19. 2. The assessee, an individual, filed return of income for Assessment Year 2018-19 declaring a total income of Rs.14,29,490/-. The assessee is a salaried employee. The assessee has income under the head - salary, income from house pr....

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....le OS (Other source). The action of the AO was confirmed by the First Appellate Authority. Hence, this appeal by the assessee, before the Tribunal. 3. As already stated, learned Counsel for the assessee pressed for adjudication of only the variation to the total income on account of difference in figures between schedule - SI and Schedule CG and Schedule OS. Apart from the above, learned Counse....

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....is claimed as taxable at 20% and the corresponding figure in Schedule CG is shown at Rs.7,62,220. This figure after BFLA of Rs.2,09,682 is Rs.5,52,538. Thus it is clear that if schedule BFLA is considered then there will not be any discrepancy. The assessee did not participate in the proceedings before CIT(A) and could not explain this aspect. I am of the view that this aspect requires examination....

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....side proceedings. I, therefore, allow appeal of the assessee for statistical purposes. 7. In the result, appeal of the assessee is treated as allowed for statistical purposes. Pronounced in the open court on the date mentioned on the caption page. ============= Document 1 Schedule SI Income chargeable to Income tax at special rates SPECIAL RATE SI Section/Description No ....