HARISH VITTHALRAO KALE,NASHIK vs. INCOME TAX OFFICER, NASHIK

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ITA 2809/PUN/2025Status: DisposedITAT Pune21 May 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It observed that the AO had granted TDS credit of Rs. 6,660/- while Form 26AS showed Rs. 62,790/- deducted by Bosh Limited, and also noted that the claim for deduction under Chapter VIA needed verification.

What were the facts?

The assessee's appeal was filed with a delay of 239 days. The assessee claimed that the Assessing Officer (AO) failed to grant credit for Tax Deducted at Source (TDS) on salary and also did not provide the full deduction under Section 80C.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the AO erred in not granting the full TDS credit and Section 80C deduction.

Which sections of the Income-tax Act were involved?

Section 80C,Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH,

Before: Dr. MANISH BORAD & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Mahesh Pagare
For Respondent: Shri Deepak Kumar
Hearing: 21.05.2026Pronounced: 02.06.2026

आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 2809/PUN/2025 नििाारण वर्ा / Assessment Year: 2018-19 Vs ITO, Nashik Shri Harish Vitthalrao Kale, Flat No. 9, Kapil Park, Near Bhavsar Bhavan, Nashik-422009 Maharashtra PAN-ABIPK9366Q Appellant Respondent

Assessee by : Shri Mahesh Pagare, (through virtual) Revenue by : Shri Deepak Kumar Kedia- JCIT (through virtual) Date of hearing : 21.05.2026 Date of pronouncement : 02.06.2026 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT (A) NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 28.01.2025 which is arising out of Assessment Order passed u/s 147 dated 31.08.2021.

2.

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this Tribunal

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with a delay of 239 days. Assessee has filed an affidavit explaining the reasons which led to delay. On due consideration of the said reasons, we find that ‘reasonable cause’ prevented the assessee from filing the appeal within the stipulated time limit. We find that the delay is not intentional and therefore placing reliance on the judgements of the Hon'ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgement dated 21.03.2025 (2025 INSC 382) condone the delay of 239 days in filing the appeal before this Tribunal and admit the appeal for adjudication.

3.

Sole grievance of the assessee is that the Ld. Assessing Officer (AO) has not granted the credit for Tax Deducted at Source on salary by Bosh Limited and also did not grant total deduction u/s 80C of the Act.

4.

At the outset Ld. Counsel for the assesse requested for restoring the issue of verification of TDS credit and deduction under Chapter VIA appearing in Form 26AS issued by Bosh Limited, to the file of Ld. Jurisdictional Assessing Officer (JAO).

5.

On the other hand Ld. Departmental Representative (DR) supported the order of Ld. CIT(A).

6.

We have heard rival contentions and perused the records placed before us. We observe that the assesse is an individual and assessment u/s 147 of the Act for A.Y. 2018-19 have been framed assessing income of the assessee at Rs. 7,82,860/- The assesse is a salaried employee with Bosh Limited. We note that in the Tax Computation Sheet prepared by Ld. AO which is attached to the AO TDS credited has been granted at Rs. 6,660/- whereas tax at

3 ITA No. 2809/PUN/2025

source deducted by Bosh limited on salary payment appearing in Form 26AS is Rs. 62,790/- This mistake is apparent from record and the genuine claim of TDS credit of Rs. 62,790/- deserves to be allowed after necessary verification. Similarly the claim of the assessee that deduction under chapter 6A has not been provided, also needs verification.

7.

We therefore under the given facts and circumstances of the case and in the larger interest of justice and being fair to both the parties remit back the matter to the file of Ld. JAO for the limited purpose of verifying the assessee’s claim of deduction under Chapter VIA and the claim of TDS on salary by Bosh Limited at Rs. 62,790/- Needless to mention that proper opportunity of hearing shall be granted to the assesse. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective Grounds of appeal raised by the assessee are allowed for statistical purposes.

8.

In the result appeal of the assessee is allowed for statistical purposes.

Order pronounced on this 02nd day of June, 2026.

Sd/- Sd/- (PAVAN KUMAR GADALE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दििांक / Dated: 02nd June, 2026. Neeta

Neeta Digitally signed by Neeta Milind Milind Shirsath Date: Shirsath 2026.06.02 23:33:36 -07'00'

4 ITA No. 2809/PUN/2025

आिेश की प्रनिललपप अग्रेपर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. पवभागीय प्रनिनिधि, आयकर अपीलीय अधिकरण, "एस एम सी" बेंच, पुणे / DR, ITAT, "SMC" Bench, Pune. 5. गार्ा फाइल / Guard File. आिेशािुसार / BY ORDER,

सहायक रजिस्ट्रार/Assistant Registrar आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune

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