ABDUL RAHMAN ASAD ,RIYADH, SAUDI ARABIA vs. DEPUTY COMMISSIONER OF INCOME TAX, INTL. TAX 1(1)(1), NEW DELHI
In the result, the appeal filed by the assessee is allowed
ITA 2433/DEL/2025[2022-23]Status: DisposedITAT Delhi12 Nov 2025AY 2022-23
Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Abdul Rahman Asad, Vs. Dcit, House No.47, Behind Jain Mandi, Circle Int. Tax 1(1)(1), Mohalla Barihat, New Delhi. Bahraich – 271 801 (Uttar Pradesh). (Pan : Aofpa6981F) (Appellant) (Respondent) Assessee By : Shri Alok Vasant, Fca Ms. Poonam Ahuja, Advocate Revenue By : Shri Vikram Singh Sharma, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 12.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Delhi - 42 [“Ld. Cit(A)”, For Short] Dated 03.03.2025 For The Assessment Year 2022-23. 2. Brief Facts Of The Case Are, The Assessee Is A Non-Resident & Filed The Original Return Of Income For Ay 2022-23 On 27.07.2022 Declaring Taxable Income Of Rs.4,86,560/- (Income From House Property Rs.4,64,444/-, Income From Other Sources Rs.32,115/- & Loss From Long
For Appellant: Shri Alok Vasant, FCAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 199
complete disregard of the fact that the Appellant had duly
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filed application in prescribed Form 71 in accordance with Section 155(20) of the Act read with Rule 134 of the Income Tax Rules, 1962 ('the Rules').
4. That on the facts and circumstances ... Consequently, the Appellant was right in claiming the credit of the TDS in the year in which the capital gains/loss arose to him.
Section 155(20) of the Act provides for a scenario where income has been included in a particular year, but tax deduction/ payment is reflected
