SHRI NAVNEET SINGH ,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
This appeal has been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated
02.11.2022 in respect of Assessment Year: 2020-21 challenging therein
2 I.T.A. No. 266/Asr/2022 Navneet Singh v. DCIT/ACIT confirming of an addition of Rs.8,84,661/- on account of disallowance of
TDS u/s 43B.
At the outset, the ld. counsel for the assessee has submitted that the
ld. CIT(A) has erred in law and on facts of the case in confirming the
addition of Rs.8,84,661/- on account of disallowance of TDS u/s 43B, since
the aforesaid sum of Rs.8,84,661/- has been reduced to Rs.25,400/- by
rectification order passed by CPC, Bengluru vide rectification order u/s 154
of the I.T. Act, 1961, dated 03.06.2022 whereby the net payable demand
has been reduced to Rs.25,400/- (APB pg. 24 & 25 of the order). The ld.
counsel has contended that the said demand has been duly paid by the
assessee vide Challan No. 03971 and BSR Code 0014431 dated
07.12.2022 (APB pg. no. 10). He prayed that the issue of the addition made
on account of TDS stand settled by way of rectification order passed by the
CPC (supra). Hence, the impugned order become infructuous and may be
quashed accordingly.
Per contra, the ld. DR has not disputed the facts as regard to the
demand settled by way of rectification order passed by the CPC(supra).
We have heard both the sides, perused the material on record. It is
evident from the rectification order passed u/s 154 of the I. T. Act dated
3 I.T.A. No. 266/Asr/2022 Navneet Singh v. DCIT/ACIT 03.06.2022 by CPC, Bengluru, Tax demand was reduced to Rs.25,400/-
(APB pg. no. 24 of the rectification order). Further, the assessee without
contesting, deposited, the balance tax demand of Rs.25,400/- vide Challan
No. 03971 dated 07.12.2022 (APB pg. no. 10). Since, the issue stand
settled by way of rectification order passed by the CPC, Bengluru, and
therefore, the order passed by the ld. CIT(A) becomes infructous and
accordingly, the appellant assessee request to withdraw this appeal is
allowed.
Accordingly, the order of the CIT(A) is held to be perverse to the facts
on the record and as such quashed.
In the result, the appeal filed by the assessee is allowed.
Order pronounced in the open court on 28.04.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order
