VIJAY JAIN,NOIDA vs. DCIT-2(1)(1), AGRA

ITA 100/AGR/2026Status: DisposedITAT Agra24 April 2026AY 2022-232 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that it has the power to remit an issue back to the Assessing Officer for further verification. Specifically, the Tribunal decided to remit the issue of TDS credit back to the Assessing Officer. The reasoning is that the Assessing Officer needs to verify the reconciliation statement submitted by the assessee. The Tribunal directed the Assessing Officer to conduct this verification, provide the assessee with a proper opportunity of being heard, and then allow the TDS credit as per law. The ratio decidendi is that where factual verification is required, especially concerning reconciliation statements for TDS credit, the appellate authority can remand the matter to the lower authority for proper adjudication after due process. The operative direction is to remit the issue to the Assessing Officer.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT), Agra Bench, against an order passed by the revenue. The specific assessment year(s) are not explicitly stated in the provided text. The dispute pertains to the allowability of Tax Deducted at Source (TDS) credit. The procedural history indicates that the matter was brought before the ITAT, which is now issuing its order.

What were the issues?

1. Whether the Tribunal has the power to remit an issue back to the Assessing Officer for verification. (Question of law) Assessee's Contention: The assessee submitted a reconciliation statement for verification of TDS credit. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding this issue. However, the Tribunal's decision to remit the issue implies a need for further verification which was not satisfactorily addressed in the prior proceedings.

AI-generated summary — verify with the full judgment below

ITA No.100/Agr/2026

year, therefore, we are inclined to remit this issue back to the file of the Assessing Officer to verify reconciliation statement submitted by the assessee. We direct the Assessing Officer to verify the reconciliation and allow the TDS credit as per law, after giving proper opportunity of being heard to the assessee.

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

Order pronounced in the open court on 24.04.2026.

Sd/- Sd/- (SUNIL KUMAR SINGH) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24.04.2026 *Santosh, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra

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ITA No.100/Agr/2026

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

Order pronounced in the open court on 24.04.2026.

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