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

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ITA 714/KOL/2023Status: DisposedITAT Kolkata11 December 2023AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order regarding TDS credit was not clear. Therefore, the issue was set aside to the Assessing Officer to verify the TDS credit details submitted by the assessee and determine the correct refund.

What were the facts?

The assessee appealed against the CIT(A)'s order concerning TDS credit for AY 2020-21. The assessee's sole grievance was that TDS credit was not provided.

What were the issues?

Whether the assessee was correctly given credit for TDS deducted at source and if any disallowance was erroneously made.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in the operative part of the judgment

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Dr. Manish Borad

Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24.05.2023 passed for A.Y. 2020-21.

2.

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.

3.

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

1.

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

4.

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

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