In ITA No. 164/Hyd/2023-ITAT- Assessee cannot be held responsible if authorities fail to verify claim of inadvertent omission in ITR filing: ITAT (Hyderabad)
Member K. Narasimha Chary (Judicial) [08-05-2023]

Read Order: Nagaraj Ganesh v. Income Tax Officer, Ward-1, Adoni

LE Correspondent

Mumbai, May 10, 2023: Partly allowing the appeal of the assessee, the Hyderabad bench of the Income Tax Appellate Tribunal has ruled that once the assessee had claimed that he inadvertently omitted to include the amount while filing the Income Tax Return and the CIT(A) was informed about this oversight, it was always open for the authorities to verify facts and arrive at a plausible conclusion. For not doing so, the assessee cannot be held responsible.

In the present case, the CIT(A) had noted that in respect of the amount of Rs. 8 lakhs offered under PMGKY Scheme, 2016, assessee did not file any evidence to prove that the discrepancies pointed out during the assessment proceedings were duly covered by the defects pointed out while opting for this scheme. The CIT(A) stated that due to this failure on the part of the assessee, the addition of Rs. 6,18,774/- should be confirmed. It was argued on behalf of the assessee that the assessee had declared Rs. 8 lakhs under the PMGKY Scheme, 2016, however, the AO did not consider this contention. The assessee emphasized that this was a matter of record.