AMRESH KUMAR CALLA,JAIPUR V. ITO WARD 1(3), JAIPUR, JAIPUR

ITA 699/JPR/2025

AI Insights

The case involves Amresh Kumar Calla, who received compensation from the Jaipur Development Authority (JDA) during the Assessment Year 2015-16, which was subject to TDS. The TDS was not reflected in the assessee's Form 26AS for the relevant assessment year but appeared in the subsequent year due to the JDA's error in the timing of the TDS deposit. The primary legal issue was whether the assessee should be granted credit for the TDS in the year it was deducted, despite it being reported in the following financial year. The Tribunal found that the assessee should not bear the burden of the JDA's mistake and remitted the matter back to the AO with specific directions to rectify the TDS reporting.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717535 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 29-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: SHARWAN KUMAR GUPTA
• Keywords: TDS; FORM 26AS

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR “SMC” BENCH : JAIPUR BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A.No.699/JPR/2025 (Assessment Year 2015-16) Amresh Kumar Calla, Vinay Motors, Near Sodala Police Station, Ajmer Road, Jaipur, Rajasthan. PAN : AHQPK 9229 E vs. ITO, Ward-1(3), Jaipur. (Appellant) (Respondent) For Assessee : Shri Sharwan Kumar Gupta, Adv. For Revenue : Shri Gautam Singh Choudhary, JCIT-DR Date of Hearing : 03.07.2025 Date of Pronouncement : 14.08.2025 ORDER This appeal at the instance of assessee for the Assessment Year 2015-16 (A.Y.) is directed against the order of Ld. ADDL/JCIT (A)-2/NFAC, Kolkata [“CIT(A)”], dated 27/02/2025 framed u/s. 250 of the Income Tax Act, 1961 (for short, 'the Act'). 2. The assessee has raised various grounds of appeal, but they all are against not providing of credit of tax deducted at source (TDS) of Rs. 2,06,061/-. 3. I have heard rival contentions and perused the record placed before me. I have also gone through the written submissions filed by the learned counsel for the assessee as well as the documents placed in the paper book running into 56 pages. I observe that the assessee is an individual and income-tax return for the A.Y. Printed from counselvise.com 2 ITA.No.699/JPR/2025 (Amresh Kumar Calla) 2015-16 filed on 31/03/2016. In this return, the assessee has shown the income of Rs. 20,60,608/- on account of compensation received from Jaipur Development Authority (JDA) vide award dated 03/07/2014. On the said compensation, JDA deducted tax at source of Rs. 2,06,061/- and the net amount has been credited in the bank account of the assessee on 27/02/2015. However, when the return was processed u/s. 143(1)(a) of the Act, TDS credit of Rs. 2,06,061/- deducted by the JDA has not been granted because the TDS by the JDA not appearing in Form 26AS under the PAN of the assessee. Subsequently, it was found that JDA has deposited the tax deducted at source in the subsequent financial year relevant to the A.Y. 2016-17. As per Form 26AS under the PAN of the assessee for A.Y. 2016-17 placed at page No.32 of the paper book, the credit of TDS of Rs. 2,06,061/- deducted u/s. 194LA of the Act is appearing and the transaction date is mentioned 31/07/2015 and date of booking is 27/10/2015. I find that in the return of income filed for the A.Y. 2016-17, the assessee has not claimed TDS of Rs. 2,06,061/- which is appearing in Form 26AS for A.Y. 2016-17 in the income tax return filed on 31/03/2017. 4. Now, the situation remains that assessee has received the compensation during the A.Y. 2015-16. Net consideration received during the A.Y. 2015-16, TDS has been claimed in the return for A.Y. 2015-16, but because the JDA deposited tax at source during the A.Y. 2016-17, demand is standing in the name of assessee for A.Y. 2015-16 and there is no claim of TDS made by the assessee in Printed from counselvise.com 3 ITA.No.699/JPR/2025 (Amresh Kumar Calla) ITR for A.Y.2016-17. In the first round of appellate proceedings, Ld.CIT(A) has remanded the issue to the file of Ld.AO and in the second round Ld.CIT(A) has directed the Ld.AO to allow credit if TDS of Rs. 2,06,061/- appears in Form 26AS of the assessee for A.Y. 2015-16. Under these given facts and circumstances, I firstly observe that the assessee is being heavily burdened for the mistake committed by JDA, which is not at all justified. However, under the given facts and circumstances of the case, I hereby remit the issue to the file of Ld.AO for limited purpose of giving benefit of TDS Rs. 2,06,061/- deducted by JDA by carrying out the following exercises:- (i) Within two weeks of receiving copy of this Tribunal’s order, the Ld.AO shall write a letter to the concerned authority/Chairman of JDA mentioning the facts and also giving directions to revise TDS return of the JDA for the particular quarter relevant to A.Y. 2015-16 as well as A.Y. 2016-17, so that tax credited in the name of assessee appears in Form 26AS for the A.Y. 2015-16 and thereafter give alleged credit benefit to the assessee. (ii) In case, there is no reply from JDA in two months from the date of receiving letter from the Ld.AO, then Ld.AO shall grant the credit of TDS Rs. 2,06,061/- appearing in Form 26AS for A.Y. 2016-17 against the tax liability for A.Y. 2015-16 and for doing the needful necessary communication shall be made with the CPC TDS system. Printed from counselvise.com 4 ITA.No.699/JPR/2025 (Amresh Kumar Calla) 5. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 14.08.2025. Sd/- Sd/- [MANISH BORAD] ACCOUNTANT MEMBER Dated : 14th August, 2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Jaipur concerned. 4. D.R. ITAT, SMC Bench, Jaipur. 5. Guard File. By Order //True Copy // Assistant Registrar, ITAT, Jaipur Printed from counselvise.com 5 ITA.No.699/JPR/2025 (Amresh Kumar Calla) S.No Details Date Initi als Designati on 1 Draft dictated on 12.08.2025 Sr. PS/PS 2 Final Draft placed before author 14.08.2025 Sr. PS/PS 3 Draft proposed & placed before the Second Member .08.2025 JM/AM 4 Draft discussed/approved by Second Member .08.2025 AM/AM 5 Approved Draft comes to the Sr. PS/PS .08.2025 Sr. PS/PS 6 Kept for pronouncement on .08.2025 Sr. PS/PS 7 Date of uploading of Order .08.2025 Sr. PS/PS 8 File sent to Bench Clerk .08.2025 Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order Printed from counselvise.com "