H.R.ART AND CRAFT,JODHPUR vs. DCIT, CPC, BANGALURU /ITO, WARD-3(2), BANGULURU/ JODHPUR

At the outset, the ld. counsel for the assessee has submitted that the CPC, Banguluru has made additions u/s 143(1)(a) in respect of IGST payments amounting to Rs. 72,512/- and TDS amounting to Rs. 4,660/- for the reason that the same has been shown in column no. 26B(b) for Form 3CD of the audit report. Although, the assessee has filed revised Form 3CD on 04.03.2019 mentioned the details of the said payments in column no. 26(B)(a) with challan no. (APB pg. no. 7 to 20). The ld. CIT(A) has ignored to consider the facts and written submissions including the copy of the payments of challan in respect of IGST and TDS has annexed thereof (APB pg. no. 1 to 20). He requested that the appellant assessee has legitimate claim of the payments of TDS and IGST may be allowed and due refund be issued by the AO.

Per contra, the ld. DR for the department submitted that the ld. CIT(A) has been furnished rejected the claim of the appellant that the assessee income for revised return of income and hence, there is no change in the income of the assessee firm.

We have heard both the sides, perused the record, written submissions and the impugned order. Admittedly, the appellant assessee has objected payments of IGST and TDS amounting to Rs. 77,172/- (72,512+4,660) as per the copy of challan (APB pg. no. 5 to 6). The ld. CIT(A) was required to verify the payments of the IGST and TDS as per the documentary evidences produced before him under the co-terminus powers. Merely, stating that the assessee has not filed revised return or revised computation is not valid reason is rejecting the claim of the assessee without rebuttal of the documentary evidence filed on record. In our view, this is a fit case to be remanded back to the AO to examine the claim of the appellant in respect of all the said payments of Rs.77,172/- towards in respect of IGST and TDS (APB pg. no. 5 to 6) after granting considering documentary evidences filed on record. On verification of the copy of the challan of the payments of IGST and TDS, the AO would liable to give credit for the said payments and issue refund if any due to the assessee thereof. Accordingly, the matter is restored to the file of the AO.

In the result, the appeal filed by the assessee is allowed for statistical purpose.