KANUGA PRATHEEK,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR
Facts
The assessee's return for A.Y. 2023-24 was processed under Section 143(1), but the CPC allowed significantly less TDS credit than claimed (Rs. 47,213 vs Rs. 15,84,781), citing an erroneous application of Rule 37BA. The assessee's initial appeal against this intimation was dismissed by the CIT(A) due to a 144-day delay in filing. Subsequently, the case was taken up for scrutiny assessment under Section 143(3), wherein the Assessing Officer granted full TDS credit, thereby redressing the assessee's grievance.
Held
Given that the assessee's grievance regarding the TDS credit was resolved in the subsequent Section 143(3) assessment, the assessee requested to withdraw the appeal filed before the ITAT. With no objection from the Departmental Representative, the ITAT allowed the withdrawal of the appeal.
Key Issues
Whether an appeal against an intimation under Section 143(1) concerning TDS credit could be withdrawn after the issue was resolved in a subsequent scrutiny assessment under Section 143(3).
Sections Cited
154, 143(1), 143(3), Rule 37BA of the Income Tax Rules, 1962
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM
Before: SHRI LALIET KUMAR, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
आदेश /O R D E R
PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024- 25/1067172759(1) dated 31.07.2024 for the A.Y.2023-24 arising out of order
I.T.A.No.409/VIZ/2024 Kanuga Pratheek passed under section 154 of the Income Tax Act, 1961 (in short ‘Act’) dated 30.01.2024.
At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] brought our attention to the petition for withdrawal of the present appeal dated 09.01.2025 and read out the contents thereof which is as under: -
“The appellant is a licensed Commission Agent in Mirch Yard, Guntur. The appellant filed his return of income for A.Y.2023-24 on 10.10.2023 admitting total income of Rs.59,64,490. The return was processed u/s.143(1) and intimation was issued on 11.12.2023. The CPC allowed credit for TDS of only Rs.47,213 as against TDS of Rs.15,84,781 claimed by the appellant on account of erroneous application of Rule 37BA of the Income Tax Rules, 1962. The appeal preferred by the appellant against the above intimation was dismissed in limine on the ground that the appellant did not satisfactorily explain the delay of 144 days. Being aggrieved by the order of the learned Commissioner of Income Tax (Appeals), the appellant preferred the present appeal before the hon'ble ITAT, Visakhapatnam Bench. While it is so, the case of the appellant was taken up for scrutiny and the assessment was completed recently vide order dt.23.12.2024. In this assessment, the assessing officer granted credit for full amount of TDS on appreciation of the facts of the case. As such, the grievance of the appellant stood redressed. Further, once the assessment is completed u/s 143(3), the Intimation has no separate existence of its own. In view of the above, the appellant pray the hon'ble ITAT, Visakhapatnam Bench to permit the appellant to withdraw the appeal.”
Therefore, the Ld. AR prayed before us that considering the above request of the assessee, the instant appeal may be allowed to be withdrawn.
On the other hand, Ld. Departmental Representative [hereinafter in short “Ld. DR”] did not object to the submission of the Ld. AR.
Page. No 2
I.T.A.No.409/VIZ/2024 Kanuga Pratheek 5. After hearing both the parties and on perusal of the contents of the withdrawal petition filed before us, we allow assessee to withdraw his appeal. It is ordered accordingly.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Pronounced in the open Court on the date of conclusion of hearing on 21st January, 2025
Sd/- Sd/- (लललत कुमार) (एस बालाकृष्णन) (LALIET KUMAR) (S. BALAKRISHNAN) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated:21.01.2025 Giridhar, Sr.PS आदेश की प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee : Kanuga Pratheek C/o. R.K. Traders, D.No. 5-84-1 2nd Line, Pandaripuram Guntur – 522002, Andhra Pradesh 2. रधजस्व/ The Revenue : ACIT – Circle – 2(1) Income Tax office Lakshmi Puram Main Road Guntur – 522006, Andhra Pradesh 3. The Principal Commissioner of Income Tax नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 4. 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल / Guard file //True Copy// आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam
Page. No 3
