M/S. GE CAPITAL SERVICES INDIA,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2543/DEL/2014Status: DisposedITAT Delhi31 May 2018AY 2008-092 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal dismissed the grounds that were not pressed. It directed the Assessing Officer to verify and allow the claim for tax credit for TDS/advance tax.

What were the facts?

The assessee's main grounds of appeal were not pressed. The assessee also raised an additional ground requesting tax credit for TDS/advance tax.

What were the issues?

Whether the assessee is entitled to tax credit for TDS/advance tax, and the procedural aspect of not pressing certain grounds of appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : “C” : NEW DELHI

Before: SHRI R.S. SYAL & SMT. BEENA A. PILLAI

For Appellant: Shri Sachit Jolly, Advocate
For Respondent: Shri S.L. Anuragi, Sr. DR
Hearing: 31.05.2018Pronounced: 31.05.2018

ORDER PER R.S. SYAL, VP: This appeal filed by the assessee arises out of the order passed by the CIT(A) on 28.02.2014 in relation to the assessment year 2008-09.

2.

The grounds raised in the Memorandum of Appeal were not pressed by the ld. AR. The same, therefore, stand dismissed.

3.

The assessee has raised an additional ground requesting to allow tax credit in respect of TDS/advance tax. The Assessing Officer is directed to verify the assessee’s claim and allow necessary credit as per law.

4.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes.

The order pronounced in the open court on 31st May, 2018.

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