NIDHI GOYAL,HARYANA vs. DCIT,, HISAR
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2022-23, arises against the Addl./JCIT(A)-5, Mumbai’s DIN & order No.
ITBA/APL/S/250/2022-23/1059162871(1) dated 28.12.2023, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
The assessee pleads the following substantive grounds in the instant appeal: “1. That the order of learned CIT(A) is bad in law, against facts of the case and equity.
That on the facts and in the circumstances of the case and in law, Id CIT(A) erred in sustaining the action of AO in disallowing claim of TDS in the intimation order, as claimed in the return of income which was also appearing in Form 26AS, Nidhi Goyal
2
that too without providing any opportunity to explain, such unilateral disallowance was outside the purview of section 143(1) of Income Tax Act, 1961, the disallowance being illegal needs to be deleted.
That on the facts and in the circumstances of the case and in law, Id CIT(A) erred in sustaining the action of AO in disallowing claim of TDS of Rs. 67348/- on receipts which were duly accounted for in the books of accounts for that year, full claim of such TDS be allowed.
That on the facts and in the circumstances of the case and in law, learned CIT (A) erred in wrongly interpreting section 199 of the Income Tax Act, 1961 by holding that TDS was to be claimed by the agriculturist, the finding of the Ld. CIT (A) was having no reference to the grounds of appeal contested by the appellant.”
Suffice to say, both the parties very much aggrieved during the course of hearing that the assessee sole substantive canvassed in the instant appeal is that of mismatch of TDS credit vis-à-vis Form 26AS and the corresponding figures in the P&L account and therefore, the tribunal is of the considered view that the larger interest of justice would be met if the learned assessing authority frames it’s afresh assessment after verifying all necessary facts, within three effective opportunities, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 07/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 07/01/2025
*Subodh Kumar, Sr. PS*