DARSHIT GUNWANTBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

ITA 571/AHD/2025Status: DisposedITAT Ahmedabad29 July 2025AY 2021-22Bench: MS.SUCHITRA R. KAMBLE (Judicial Member), SHRI MAKARAND V.MAHADEOKAR (Accountant Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the 717-day delay in filing the appeal, finding the reasons bona fide. It noted that the disallowance was due to a clerical error in the tax audit report, not a substantive issue with payment. The Tribunal set aside the CIT(A)'s order and remanded the matter to the Assessing Officer for fresh verification of the actual payment dates of the TDS amount, considering the new evidence provided by the assessee and the tax auditor's certificate.

What were the facts?

The assessee, Darshit Gunantbhai Shah, faced a disallowance of Rs.4,67,802/- under Section 43B by the CPC due to a mismatch between income computation and the Tax Audit Report (Form 3CD), where TDS payments were reported as not paid before the due date. The assessee contended that the payments were made in time, but a clerical error in the Form 3CD led to the incorrect reporting. The CIT(A) upheld the disallowance ex-parte after the assessee failed to respond to notices, citing the absence of a revised Form 3CD.

What were the issues?

Condonation of delay in filing appeal; whether a disallowance under Section 43B can be sustained based solely on a clerical error in the Tax Audit Report when payments were actually made before the due date.

Which sections of the Income-tax Act were involved?

Section 250,Section 43B,Section 143(1),Section 139(1),Section 154

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Umesh Kumar Agrawal, Sr.DR
Hearing: 24/07/2025Pronounced: 29/07/2025

आदेश आदेश आदेश PER MAKARAND V.MAHADEOKAR, AM: This appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”], under section 250 of the Income-tax Act, 1961 [hereinafter referred to as “The Act”] dated 25.01.2023 for the assessment year 2021– 22, wherein the disallowance of Rs.4,67,802/- made under section 43B of the Act by the was confirmed.

2.

Condonation of Delay

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1 The a

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