Anurag Dikshit, C/O Ernst and Young LLP vs. Centralised Processing Centre of Income Tax Department, Bangalore
In the result, the appeal of the assessee is allowed
ITA 3888/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai15 Mar 2024
Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalanurag Dikshit, Vs. The Income Tax Officer C/O Ernst & Young Llp (It)2(1)(1), Air India 14Th Floor, The Ruby, Building, Nariman Point, Dadar West, Maharashtra Mumbai - 400021 400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aeepd3232M Appellant .. Respondent Appellant By : Nikhil Tiwari & Bhumik Vasa Respondent By : Manoj Kumar Sinha Date Of Hearing 05.03.2024 Date Of Pronouncement 15.03.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A)-56, Dated 21.09.2023 For A.Y. 2021-22. The Assessee Has Raised The Following Grounds Before Us: “1. The Learned Cit(A), On The Facts & Circumstances Of The Case & In Law, Erred In Not Assessing The Correct Income Of The Appellant By Holding That The Learned Ao Had No Power To Reduce The Income Offered By The Appellant. 2. The Learned Cit(A), On The Facts & Circumstances Of The Case & In Law, Erred In Not Reducing The Corresponding Rent Income Of Inr 32,54, 155 From The Returned Income Of Ay: 2021-22, While Disallowing The Corresponding Tds Credit Of Inr 13,77,757 Claimed In The Return Of Income. The Appellant Craves Leave To Add, Alter, Vary, Omit, Substitute Or Amend Any Or All Of The Above Grounds Of Appeal, At Any Time Before Or At, The Time Of The Appeal, So As To Enable The Hon'Ble Income-Tax Appellate Tribunal To Decide This Appeal According To Law.”
For Appellant: Nikhil Tiwari &For Respondent: Manoj Kumar Sinha
Section 154
return since the premises was occupied till 15.03.2021 because of termination of the lease of the premises. The CPC has carried out the rectification u/s 154
of the Act and only after receiving the rectification order u/s 154 of the Act the assessee came to know that TCS had filed ... period for the property given on rent for the year under consideration was 11 and half months. The CPC has carried out the rectification u/s 154 of the Act and withdrawn the excess credit of TDS granted to the assessee, however, simultaneously the excess rent charged from the assessee
