SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

ITA 258/AGR/2025Status: DisposedITAT Agra09 October 2025AY 2023-24Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal on technical grounds of merger with rectification orders. The Tribunal directed the AO to allow the TDS credit claimed by the assessee after due verification, in terms of Rule 37BA(3)(ii) of the IT Rules, 1962.

What were the facts?

The assessee claimed TDS of Rs. 34,37,842/- in her return, but the intimation under section 143(1) allowed only Rs. 8,19,493/-. The assessee had invested in government bonds and declared interest income on an accrual basis in previous years, paying taxes accordingly. The issue arose when TDS deducted on maturity of these bonds was not fully credited.

What were the issues?

Whether the CIT(A) was correct in dismissing the appeal against a section 143(1) intimation due to subsequent rectification orders, and whether the assessee is entitled to full TDS credit when income was offered on accrual basis in prior years.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 193,Section 145

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IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ AGRA (Through Physical/Virtual Hearing) BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2023-24] Surbhi Anand, ACIT, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 PAN-ACYPA6580B Appellant Respondent Appellant by Shri Sahib P. Satsangi, CA Respondent by Shri Anil Kumar, Sr. DR Date of Hearing 15.07.2025 Date of Pronouncement 09.10.2025 ORDER, PER BRAJESH KUMAR SINGH, AM,

This appeal filed by the assessee is directed against the order dated 15.03.2025 of the National Faceless Appeal Centre, Delhi, Addl/ JCIT(A), Kochi, relating to Assessment Year 2023-24 arising out of intimation u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated 11.12.2023. 2. Brief facts of the case: - In this case, the assessee had filed her return of income declaring a total income of Rs. 1,88,12,590/-. The assessee had claimed TDS amounting to Rs. Surbhi Anand 34,37,842/- in the return of income filed, whereas, in the order u/s 143 (1) of the Act, dated 11.12.2013, TDS was allo

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