CHUMKI BANEERJEE,BANKURA vs. ITO,WARD-3(2), PURULIA, KOLKATA

The solitary grievance of the assessee is that TDS credit has not been given to the assessee. In response to the notice of hearing, the assessee has filed written submission.

With the assistance of ld. D.R., we have gone through the written submission. A perusal of paragraph no. 6.22 of ld. CIT(Appeals)’s order, it revealed that while dealing with the disallowance of TDS amounting to Rs.3,58,200/-, ld. CIT(Appeals) has observed that whatever TDS credit is there, ld. Assessing Officer has allowed. According to him, the TDS credit was Rs.32,28,153/- and this has been fully allowed. However, the exact finding is not discernable either in the computerized processment of the return form i.e. 143(1) order or from the order of ld. CIT(Appeals). However, the ld. CIT(Appeals) has confirmed the disallowance of Rs.3,58,200/- , which is not discernable from this finding. Therefore, we set aside this issue to the file of ld. Assessing Officer and direct him to verify the details of TDS credit, which will be submitted by the assessee during the course

Assessment Year: 2020-2021 Chumki Banerjee of re-adjudication process and thereafter determine the TDS refund required to be given to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 11/12/2023.