DHARMESH VORA,KOLKATA V. I.T.O., WARD - 33(2), KOLKATA

ITA 2568/KOL/2024

AI Insights

The case involves an appeal by Dharmesh Vora against the order of the Commissioner of Income Tax (Appeals), which upheld the decision of the Assessing Officer, Central Processing Cell (CPC), regarding the partial credit of taxes deducted at source. The assessee claimed a total TDS of Rs. 95,40,398, as reflected in Form 26AS, but the CPC only allowed Rs. 65,77,525. The Tribunal found that the matter was factual and directed the AO-CPC to verify the TDS credit as per the records in Form 26AS and allow it accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314677 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: TDS; FORM 26AS

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2568/Kol/2024 (Assessment Year 2021-22) Dharmesh Vora, 41, 9/G, Elgin Road, Minto Park, Kolkata - 700020 [PAN: ACUPV6390C] ..............…...…………….... Appellant vs. Income Tax Officer, Ward-33(2), Kolkata, 10B, Middletown Row, Kolkata – 700017 ..…................................. Respondent Appearances by: Assessee represented by : Anil Kochar, Advocate Department represented by : Monalisha Pal Mukherjee, JCIT, Sr. DR Date of concluding the hearing : 01.05.2025 Date of pronouncing the order : 07.05.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. The present appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereinafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”] vide order dated 06.11.2024 for AY 2021-22. 1.1 In this case, the main grievance of the assessee is that the credit of taxes deducted at source have not taxed been fully allowed by the Ld. AO, CPC. 1.2 The Ld. CIT(A) has upheld the order of Ld. AO with a finding on page 3 (para 3.2) of the impugned order. 2 ITA No. 2568/Kol/2024 Dharmesh Vora 2. The assessee has approached the ITAT with the following grounds: “1.For that the orders passed by the lower authorities are arbitrary, erroneous, without proper reasons, invalid and bad-in-law, to the extent to which they are prejudicial to the interests of the appellant. 2. For that the Ld. CIT (A) erred in not properly appreciating and analyzing the facts of the case of the appellant and consequently in dismissing the appeal on alleged grounds. 3. For that the Ld. CIT (A) erred in confirming the action of the CPC in not allowing full credit of TDS claimed at Rs.95,40,398/- and instead restricting it to Rs.65,77,525/- without assigning any reason. 4. For that the Ld. CIT (A) ought to have directed the A.O. to allow the amount of TDS claimed at Rs.95,40,398/- by the appellant and which also was appearing in Form 26AS (TRACES). 5. For that the appellant craves leave to amend, alter, modify, substitute, add to, abridge and/or rescind any or all of the above grounds.” 2.1 Before us, the Ld. AR pointed out that the assessee was merely seeking credit for taxes deducted at source which were appearing in Form 26AS (TRACES). The Ld. DR on the other hand, supported the orders of authorities below. 3. We have considered the rival submissions and have also gone through the records placed before us. We find that this is a factual matter where credit for taxes deducted at source legally have to be allowed to the assessee on the basis of whatever quantum is appearing in Form 26AS. To this extent, the Ld. AO-CPC is directed to verify the same and allow as per law. 4. With these remarks, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 07.05.2025 Sd/- Sd/- (Pradip Kumar Choubey) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 07.05.2025 AK, Sr. P.S. 3 ITA No. 2568/Kol/2024 Dharmesh Vora Copy of the order forwarded to: 1. Dharmesh Vora 2. Income Tax Officer, Ward-33(2), Kolkata 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches "