SOHAN LAL,ANAJ MANDI, LADWA vs. ITO, WARD 2, KURUKSHETRA
आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, ‘SMC’, CHANDIGARH
BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER
आयकर अपील सं./ ITA No. 524/CHD/2025
Ǔनधा[रण वष[ / Assessment Year : 2022-23
Sohan Lal,
MSSohan Lal Mohan Lal,
Shop No. 46,New Anaj
Mandi, Ladwa, Kurukshetra
बनाम
The ITO,
Ward 2,
Kurukshetra
èथायी लेखा सं./PAN NO: AAPFL3410N
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Hybrid Hearing )
Assessee by : Shri Varun Gupta ,Advocate (Virtual)
Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR
सुनवाई कȧ तारȣख/Date of Hearing
: 27.10.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
: 31.10.2025
आदेश/Order
The present appeal has been preferred by the assessee against the order dated 11.02.2025 passed by the Ld.
Commissioner of Income Tax (Appeals), National Faceless
Appeal Centre (NFAC), Delhi for the assessment year 2022-
23. 524 -Chd-2025
Sohan Lal, Kurukshetra
The Assessee in this appeal is aggrieved by the action of the lower authorities in denying the claim of TDS amounting to Rs. 1.68 lacs. 3. At the very outset, ld. Counsel for the Assessee has submitted that the Assessee had duly furnished the relevant form 16A and form 26AS to show that the TDS was duly deducted by the purchaser. However, the Assessee has not been given the benefit of the claim of TDS while processing the return of income u/s 143(1) of the Income Tax Act, 1961 (in short 'the Act'). 4. The ld. DR also could not specifically point out the reason for denial of claim of TDS deduction out of the receipts of the Assessee. She has submitted that in identical case, the matter has been restored by the Tribunal to the file of the Assessing Officer to verify the claim of the TDS deduction. 5. In view of this, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Assessing Officer with a direction to verify the claim of 524 -Chd-2025 Sohan Lal, Kurukshetra
3
TDS made by the Assessee and if found admissible, allow the claim accordingly.
6. The appeal of the Assessee is treated as allowed for statistical purposes.
Order pronounced on 31.10.2025. (SANJAY GARG)
Judicial Member
“आर.के.”
आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to :
1. अपीलाथȸ/ The Appellant
2. Ĥ×यथȸ/ The Respondent
3. आयकरआयुÈत/ CIT
4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH
5. गाड[फाईल/ Guard File
सहायकपंजीकार/