M/S DAGA AIR AGENTS,KOLKATA vs. I.TO WARD-40(3)KOL, KOLKATA

The Assessee is a partnership firm. The additions in this case, which are disputed before me, were made by the AO based on Form No.26AS filed by the tax deductor. The case of the assessee is that, it has no control over the data furnished by the tax deductor and that no addition can be made in the hands of the assesee, based on tax deduction made by a third party, particularly when the assessee is maintaining regular books of accounts and the same were not rejected by the AO. It was submitted that the tax deductors were making numerous mistakes while uploading TDS data online by (a) putting wrong PAN (b) quoting wrong name (c) bills raised by the deductee in the earlier years and accounted for in that year, is accounted for by the deductor in the subsequent year etc. The assesee gave detailed explanation as to what are the nature of mistakes made by the deductor and furnished reconciliation of the differences. The reconciliation is extracted as below :- “4. In present case assessee even filed reconciliation of difference of Rs. 10696/- (Page Nos. 4 to 9) and reasons for difference on pages No. 10-11). For example M/s Dga Air Agents A.Y.2012-13 2

In view of the above discussion and the factual scenario, I restore this issue to the file of the AO for fresh adjudication in accordance with law. The ld. AO is directed to obtain information directly from the tax deductor, confront the same to the assessee and only after making reconciliation, adjudicate the matter.

In the result the appeal of the assessee is allowed for statistical purpose.