PRADIP KUMAR SARKAR,FARIDABAD vs. INCOME TAX OFFICER WARD 2(1), FARIDABAD

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ITA 6357/DEL/2026Status: DisposedITAT Delhi13 August 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for fresh adjudication and verification of TDS credit. The Revenue conceded that reconciliation was required at the Assessing Officer's level.

What were the facts?

The assessee's appeal concerns the denial of TDS credit during the processing of the return under Section 143(1). The assessee contended that documentary evidence of TDS deduction was ignored, and Form 26AS is not conclusive. The CIT(A) upheld the denial.

What were the issues?

Whether TDS credit was wrongly denied to the assessee, and if the CIT(A) erred in upholding the demand and levying interest despite acknowledging a bar against enforcement.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 205,Section 234A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.08.2026Pronounced: 03.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6357/Del/2026 Assessment Year: 2022-23 Pradip Kumar Sarkar, Vs. Income Tax Officer, 1130A, Sector 23A, Ward-2(1) Faridabad, Haryana-121005 CGO Complex, NIT 4, Faridabad- 121001 Haryana PAN: ADMPS2674M (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 03.08.2026 Date of pronouncement 03.08.2026 ORDER PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2022-23, arises against the Commissioner of Income Tax (Appeals); Addl./JCIT(A)- 6 [in short, the “CIT(A)”], Kolkata’s order dated 12.05.2026 passed in DIN and order no. ITBA/APL/S/250/2026-27/1088953690(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.6357/Del/2026

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

2.

The assessee has raised following grounds of appeal: “(1) The Order u/s 250 is Bad in Law and Results in Impermissible Double Taxation inasmuch as TDS Credit has been Wrongfully Denied to the Appellant Despite Cogent and Unimpeachable Documentary Evidence of Deduction, and Notwithstanding that Form 26AS is Not Conclusive and Cannot Override Primary Evidence of Deduction at Source

2.

The learned CIT(A), erred in Law and Acted Without Jurisdiction in Dismissing the Appeal whilst Simultaneously Acknowledging the Bar under Section 205 of the Income Tax Act, 1961 against Enforcement of the Demand, thereby Rendering the Impugned Order Internally Inconsistent, Self Contradictory and Perverse

3.

The learned CIT(A), erred in Law in Upholding the Levy of Interest u/s 234A which is Consequential to the Wrongful Denial of TDS Credit and Deserves to be Deleted in its Entirety once Full TDS Credit is Allowed.

4.

The Appellant craves leave to add, alter, amend, or vary any of the foregoing Grounds of Appeal at or before the time of hearing, with the permission of this Hon’ble Tribunal”

3.

Suffice to say, the sole substantive issue raised in the assessee’s instant appeal is that both the learned lower authorities have erred in law and on facts in not granting the benefit of TDS credit in CPC’s Processing u/s 143(1)A of the Act as upheld in the lower appellate discussion. The Revenue very fairly concedes that 2 | P a g e

ITA No.6357/Del/2026

such an issue of reconciliation indeed requires to be re-examined /re-verified at the learned Assessing Officer’s level only. This tribunal thus deems it appropriate to restore the matter in the assessee’s instant appeal to learned Assessing Officer for his afresh adjudication, reconciliation and factual verification as per law within three effective opportunities at the taxpayer’s risk and responsibility only.

4.

The appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 03.08.2026.

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 13.08.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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