MEHAR CHAND GUPTA,ALWAR vs. INCOME TAX OFFICER, ALWAR

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ITA 27/JPR/2022Status: DisposedITAT Jaipur08 March 2022AY 2017-189 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, accepting the reasons provided by the assessee. It further held that the addition of Rs. 2,62,930/- was uncalled for and directed the deletion of this addition. The Tribunal also directed the AO to allow credit for TDS and self-assessment tax as reflected in Form 26AS.

What were the facts?

The assessee filed an appeal with a delay of 86 days, citing the death of his son and the COVID-19 pandemic. The CIT(A) dismissed the appeal on technical grounds, including non-maintainability due to missing documents and the appeal being belated. The assessee contended that the dismissal was based on technicalities and not on merits.

What were the issues?

Whether the appeal was maintainable and whether the delay in filing the appeal should be condoned. Also, whether the addition made by the AO and the denial of TDS credit were justified.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 56,Section 194A,Section 140A,Section 234B,Section 234C,Section 156

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 27/JP/2022

Hearing: 22/02/2022

Vs. DCIT order dated 04.01.2022 has held that where assessee has claimed the credit of TDS in the return which is also reflected in Form 26AS, the AO cannot refuse to grant credit of the same on technicalities. In this view of the mater, AO is directed to delete the addition of Rs.2,62,930/- and allow the credit of TDS & self assessment tax as reflected in Form 26AS. Thus Ground No. 1 to 3 of the assessee are allowed.

6.1 Ground 4 of the assessee is regarding charging of interest u/s 234B and 234C of the Act, which is mandatory and consequential in nature.

9 Shri Mehar Chand Gupta vs ITO, Alwar 7.1 Ground No. 5 of the assessee is regarding creating the demand of Rs.1,54,210/- within the meaning of Section 156 of the I.T. Act, 1961. Since the Ground Nos. 1 to 3 of the assessee are allowed, therefore, the AO is directed to allow credit of TDS after verification from Form 26AS. 8.0. In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 08 /03/2022.

Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 08/03/2022 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Mehar Chand Gupta, Alwar ,. 2. izR;FkhZ@ The Respondent- The ITO, Alwar . vk;dj vk;qDr@ The ld CIT 3. vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. 6. xkMZ QkbZy@ Guard File (ITA No. 27/JP/2022) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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