ANUJ CHOUDHARY,BHOPAL vs. IT0,1(1), BHOPAL, BHOPAL

Per Dr. Manish Borad, A.M.: This appeal by the assesse is directed against the order dated 16.12.2024 of the Commissioner of Income Tax (Appeals), Aurangabad for A.Y.2018-19 which is arising from the assessment order u/s 143(1) of the Act dated 05.11.2019 framed by CPC, Bengaluru. Anuj Choudhary 2 2. At the outset Ld. Counsel for the asssessee referring to the various grounds of appeal mentioned in Form No.36 stated that the sole grievance is that the revenue authorities failed to grant credit of tax deducted at source of Rs.15,63,708/-. He submitted that the issue may please be restored to the file of juri ictional Assessing Officer to examine the claim of short tax deducted at source of Rs.15,63,708/-. 3. On the other hand Ld. Departmental Representative supported the order of lower authorities. 4. We have heard rival contentions and records place on record before us. The only grievance of the assessee is that against the tax deducted at source for the Assessment Year 2018-19 at Rs.20,10,307/-. the credit of tax has only been allowed at Rs.4,46,599/- and thus the deduction of tax at source at Rs.15,63,708/- has not been granted. 5. From perusal of the details we notice that the Ld. CIT(A) has dismissed the assessee’s appeal merely by affirming the action of Ld. A.O to disallow the claim of relief u/s 90/90A of the Act. We observe that the assessee in the return of income for the Assessment Year 2018-19 filed under the resident category has Anuj Choudhary 3 shown income from salary at Rs.12,65,183/- and income from other source at Rs.1,99,171/- and after claiming the deduction under section VI A of the Act has shown the total taxable income at Rs.12,79,350/-. We observe that against the tax liability of Rs.20,21,194/-, TDS has been claimed at Rs.20,10,307/-. Further from the perusal of Form 26AS placed at page 122-124 of the paper book we observe that Shell India Market Pvt. Ltd has deducted tax at source u/s 192 of the Act at Rs.19,94,082/- on the total amount paid/credited at Rs.64,91,670/-. The assessee has also enclosed a copy of tax residency certificate issued by the Singapore Tax Authorities certifying that the assessee was a resident in Singapore for income tax purposes for calendar year 2017-2018. These facts indicates that the assessee has been tax resident in Singapore for the assessment year under consideration and along with the payments received towards salary for working in Singapore he also received income in India. In the given situation where the assessee has declared himself as resident in the ITR and on the other hand he holds a Tax Residency Certificate of Singapore, we find that the issue deserves to be examined by the Ld. Assessing Officer and if the alleged claim of the assessee is found to be in accordance with Anuj Choudhary 4 the law then the juri ictional A.O shall grant credit of tax deducted at source of remaining amount of Rs.15,63,708/- after giving reasonable opportunity to the assessee of being heard. Accordingly the finding of Ld. CIT(A) is set aside and the issue raised in the instant appeal on merits are restored to the file of Ld. Juri ictional A.O for denovo adjudication to be carried at in accordance with the law. Effective grounds of appeal on merits are allowed for statistical purpose. 6. In the result appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 23.10.2025. (PARESH M JOSHI) Accountant Member Indore, 23.10.2025 Dev/Sr. PS Anuj Choudhary 5 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore