SUMANTRA MUKHERJEE,GURGAON vs. CIRCLE 3(1), GURGAON

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1243/Del/2026 (Assessment Year : 2017-18) Sumantra Mukherjee Vs. Circle – 3(1) B-602, La Lagune Sector-54 Range Code – 107, Golf Course Road Circle – 3(1), Sector – 56, Gurgaon-122 011 Gurgaon – 122 001 Haryana PAN No. ALKPM 8686 R (APPELLANT) (RESPONDENT) Assessee by -None- Revenue by Shri Ravi Kant Choudhary, Sr. D.R. Date of hearing: 19.05.2026 Date of Pronouncement: 03.06.2026

ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER : This captioned appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)/NFAC Delhi [‘CIT(A)’ in short] dated 05.12.2025 arising from the assessment order dated 27.03.2022 under Section 147 r.w.s. 144 of the Income Tax Act, 1961 (‘the Act’) concerning Assessment Year (A.Y.) 2017-18.

ITA No. 1243/DEL/2026 [A.Y 2017-18] Sumantra Mukherjee vs. Circle – 3(1) 2. None appeared on behalf of the assessee. We heard the ld. DR at length who assisted us with the facts of the case and relied on the orders of the Assessing Officer. Case records carefully perused and considered. 3. Brief facts of the case are that the assessee is a salaried individual and his main source of income is from Salary on which tax is deducted at source by the employer. The assessee failed to file his return of income for A.Y 2017-18. A notice u/s 148 of the Act was served to the assessee through e-mail. Thereafter, notices u/s 142(1) were issued but those remained unanswered by the assessee. The assessee filed his response for the following two show cause notices issued. During the year under review that the assessee earned income from the following sources of income: Income from Salary : Rs. 52,15,953/- As per Form 16 issued by the employer. TDS of Rs. 14,31,480/- has been deducted and appearing in Form 26AS. Interest income on : Rs. 40,993/- As per bank Statement. TDS of bank deposits Rs.1100.82 has been deducted and appearing in Form 26AS.

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ITA No. 1243/DEL/2026 [A.Y 2017-18] Sumantra Mukherjee vs. Circle – 3(1) The AO did not allow credit for TDS of Rs.14,32,580/- appearing in Form 26AS. Aggrieved, assessee was in appeal before the CIT(A)/NFAC who allowed the TDS relief but upheld the additions made by the AO. Aggrieved, the assessee is now in appeal before us with the following grounds:

“1. The order of the Ld. CIT (Appeals) NFAC is bad on facts and in law. 2. The Ld. CIT(A) erred in confirming the additions of Rs. 1,59,600/- as Income from House Property, that was made by Ld. AO in his assessment order passed U/s 147 r.w.s 144 of the Act. 3. The Ld. CIT(A) erred in confirming the disallowance of deduction U/s 80TTA for Rs.10,000/-. 4. That the Ld. CIT(A) erred in law and on facts in confirming the addition made by the Assessing Officer without properly appreciating the facts, evidence and submissions placed on record by the Appellant. 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.”

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ITA No. 1243/DEL/2026 [A.Y 2017-18] Sumantra Mukherjee vs. Circle – 3(1) reassessment proceedings were validly initiated; the procedure adopted by the AO is free from any procedural illegality; the denial of 80TTA deduction is justified in the facts; charging of interest is statutory; and the initiation of penalty is lawful. However, I find that the appellant is fully entitled to the TDS credit of Rs. 14,32,580/- as claimed and as appearing in the departmental records. Accordingly, the Assessing Officer is directed to grant full credit of Rs. 14,32,580/- towards TDS while giving effect to this appellate order. All grounds of appeal are decided accordingly. The is Partly Allowed.”

Sd/- Sd/- (SATBEER SINGH GODARA) (NAVEEN CHANDRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 03.06.2026 Priti Yadav, Sr. Ps* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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