AMITAVA DATTA,KOLKATA vs. I.T.O., WARD - 62(1), KOLKATA

ITA 1674/KOL/2026Status: DisposedITAT Kolkata14 September 2026AY 2022-20237 pages
AI SummaryAllowed

What were the facts?

The assessee claimed credit for TDS deducted by their employer, but the CPC processing the return only allowed a partial credit as the employer had not deposited the full TDS amount with the government. The assessee's rectification application and subsequent appeal to the CIT(A) did not fully resolve the issue.

What did the Tribunal hold?

The Tribunal held that the assessee cannot be penalized for the employer's failure to deposit the deducted TDS. The assessee is entitled to claim credit for TDS deducted from their salary.

What were the issues?

Whether an assessee can be denied TDS credit due to the deductor's failure to deposit the deducted tax with the government. Whether the assessee can be penalized for the employer's non-compliance with TDS deposit obligations.

Which sections of the Income-tax Act were involved?

Section 154,Section 205

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated 28.11.2025 of the Office of The Commissioner Of Income Tax passed under Section 15 of the Assessment Year 2022-23 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). At the very outset, it appears from the report of the Registry that the appeal of the assessee has been filed after a delay of 94 days. The assessee has filed an affidavit

The order continues below.

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