BRIJBASI FIRE SAFETY SYSTEMS PRIVATE LIMITED,NEW DELHI V. ITO WARD 5(1), NEW DELHI

ITA 1992/DEL/2024

AI Insights

Brijbasi Fire Safety Systems Pvt. Ltd. appealed against the order of the Addl/JCIT(A)-2, Pune, which was dated 12.03.2024. The primary contention in the appeal was the denial of TDS credit of Rs. 1,90,000 for the Assessment Year 2014-15, which the assessee claimed was accounted for in that year as per Rule 37BA(3)(i) of the Income Tax Rules, 1962. The Tribunal noted that the TDS was deducted in the preceding Assessment Year 2013-14 but appeared in the Form 26AS of AY 2013-14. The Tribunal decided that the issue necessitated a factual verification by the Assessing Officer rather than substantive adjudication at the Tribunal level.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471628 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-11-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 26-04-2024
• Laws Referred To: Income Tax Act, 1961, Income Tax Rules 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJAN RANA
• Assessee Lawyers: NARESH AGARWAL
• Keywords: TDS; FORM 26AS
• Section: 143(1)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1992/Del/2024 : Asstt. Year : 2014-15 Brijbasi Fire Safety Systems Pvt. Ltd., A-28, Basement, Hauz Khas, New Delhi-110016 Vs Income Tax Officer, Ward-5(1), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABCB0474D Assessee by : Sh. Naresh Agarwal, CA Revenue by : Sh. Poojan Rana, Sr. DR Date of Hearing: 19.11.2024 Date of Pronouncement: 05.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2014-15, arises against the order of Addl/JCIT(A)-2, Pune dated 12.03.2024 in DIN & Order No. ITBA/APL/S/250/2023- 24/1062490948(1) in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “The Act”). 2. Heard both the parties at length. Case file perused. 3. The assessee pleads the following substantive grounds in the instant appeal: “1. Whether the learned CIT(A) was right in holding that the appeal filed before him was time barred by more than 8 year. In view of the facts that the assessee has not received any assessment order neither on mail nor through postal department. 2. Whether the CIT (A) was right in not taking other grounds of appeal in view of the dismissal of appeal on the ground that the same has been filed by the assessee. ITA No. 1992/Del/2024 Brijbasi Fire Safety Systems Pvt. Ltd. 2 3. Whether CPC or the assessing officer was right in not allowing the TDS of Rs. 190000.00 to the assessee in A. Y. 2014-15 because it was deducted in A. Y. 2013-14 and appearing in 26AS of A. Y. 2013-14. However the assessee has claimed the same in A. Y. 2014-15 as per Rule 37BA(3)(i) of the Income Tax Rules 1962 as the income in respect of this certificate has been accounted for in A. Y. 2014-15.” 4. Learned counsel representing assessee only press for its third substantive ground that both the lower authorities herein have erred in law and on facts in not allowing TDS credit of Rs.1,90,000/- in A.Y. 2014-15 on the ground that the same had been deducted in preceding assessment year 2013-14 as per its Form 26AS. He quotes Rule 37BA(i) of the Income Tax Rules, 1962 on the ground that the relevant certificate to this effect has been issued in A.Y. 2014-15 and therefore, we ought to allow the taxpayer’s sole substantive grievance raised in this appeal on merits. 5. The Revenue’s case on the other hand is that the learned lower authorities have rightly disallowed TDS credit as per the assessee’s Form 26AS issued for A.Y. 2013-14. 6. Faced with this situation, we are of the considered view that the assessee’s instant sole substantive ground more requires the Assessing Officer’s factual verification than our substantive adjudication since involving mismatch of TDS credit details. We order accordingly and direct the learned Assessing Officer to examine instant issue afresh as per law in three effective opportunities. No other ground or arguments has been pressed at this stage. ITA No. 1992/Del/2024 Brijbasi Fire Safety Systems Pvt. Ltd. 3 7. This assessee’s appeal is allowed in above terms. Order Pronounced in the Open Court on 05/12/2024. Sd/- Sd/- (M. Balaganesh) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 05/12/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR "