The Kolkata CESTAT held that demand cannot be confirmed on the basis of Form-26AS received from the Income Tax Department without reconciliation of the reports.

Form 26AS is a consolidated annual tax statement that shows the details of tax deducted at source, tax collected at source, advance tax paid by the assessee along with self-assessment tax. This information is specific to a Permanent Account Number (PAN).

The appellant submits that the demand against the appellant has been confirmed on the basis of Form-26AS received from the Income Tax Department without reconciliation of the reports placed by the appellant before the adjudicating authority and without any verification thereof. 

Therefore, in the light of the decision of this Tribunal in the case of Numal Saikia Vs. Principal Commissioner of Central Goods & Service Tax & Customs, Dibrugarh vide Final Order No.75470/2022 dated 11.08.2022, the impugned order is to be set aside.

The CESTAT remanded the matter back to the adjudicating authority for verification of reconciliation statement produced by the appellant before us as well as before the adjudicating authority.

“We direct the adjudicating authority to first verify the reconciliation statement produced by the appellant and thereafter pass an appropriate order in accordance with law. The appellant is also directed to appear before the adjudicating authority for verification of the reconciliation statement and to fix a date of hearing,” the tribunal said.

Case Name:  Shri Sanjay Kumar Singh V/s Commissioner of CGST & CX, Dibrugarh Commissionerate