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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
Per contra, the Ld. DR relied on the orders of the Ld. Revenue Authorities and argued in support of the decision taken by them.
We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue Authorities. Admittedly, the assessee has received a gross salary of Rs. 4,40,177/- and has filed a return of income, after availing various deductions, declaring the total income at Rs. 3,16,870/-. It is also undisputed that the employer has wrongly included the entire salary paid by them in the hands of the assessee while filing their TDS returns. The assessee has filed the Form-16 issued by the employer in the paper book page No.2. We also find that the TDS amount of Rs. 10,375/- has been deducted from the salary paid to the assessee which is also reflected in the Form- 26AS. We therefore remit the file back to Ld. CIT(A)-NFAC and hereby direct the Ld. CIT(A)-NFAC to examine the above facts and decide the case in accordance with law after providing a reasonable opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above.
Pronounced in the open Court on 26th March, 2024.
Sd/- Sd/- (दुव्वूरु आर.एल रेड्डी) (एस बालाकृष्णन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) न्याययकसदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated :26.03.2024 OKK - SPS
आदेश की प्रतिलिपि अग्रेपिि/Copy of the order forwarded to:- निर्धाररती/ The Assessee – Tutta Annapurneswari, D.No. 12-152, 1. Sivapuram 3rd Line, Narsipatnam Mandal, Anakapalle District, Andhra Pradesh – 531116. रधजस्व/The Revenue – Income Tax Officer, Ward-1, O/o. ITO, 2. Aanayakar Bhavan, Gandhi Nagar, Anakapalle, Andhra Pradesh- 531001. 3. The Principal Commissioner of Income Tax, आयकर आयुक्त (अपील)/ The Commissioner of Income Tax 4.