GAURAV TIWARI,UTTAR PRADESH V. DCIT, CIRCLE 1(1), GURUGRAM

ITA 1696/DEL/2025

AI Insights

The case involves an appeal by Gaurav Tiwari against the order of the Commissioner of Income Tax (Appeals) concerning the Assessment Year 2018-19. The primary contention in the appeal was the non-grant of tax credit for TDS deducted and Self Assessment Tax paid by the assessee. The Assessing Officer had allegedly failed to credit these amounts, which amounted to a total of Rs. 8,90,646. The department acknowledged the issue could be restored back to the Assessing Officer for verification. Other grounds related to the validity of reassessment proceedings, charging of interest under section 234B, and initiation of penalty proceedings under section 270A were not contested by the assessee's counsel and were thus dismissed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713383 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SUDHA GUPTA
• Assessee Lawyers: S AJAY GOYAL; MUDIT DEWAN; ADVOCATES
• Keywords: Reassessment proceedings; TDS; Initiation of penalty proceedings
• Section: 234B

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एस एम सी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1696/िदʟी/2025(िन.व. 2018-19) ITA No. 1696/DEL/2025 (A.Y. 2018-19) Gaurav Tiwari, 1401, Tower-6, Unitech Horizon, Sector PI-2, Greater Noida, Uttar Pradesh 201310 PAN: AEZPT-4925-L ...... अपीलाथᱮ/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurugram, Haryana 122016 ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/Appellant by : S/Shri Ajay Goyal & Mudit Dewan, Advocates ŮितवादीȪारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवाई कᳱ ितिथ/ Date of hearing : 30/07/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : : 30/07/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 15.01.2025, for Assessment Year 2018-19. 2. The assessee in appeal has raised as many as ten grounds of appeal. The ld. Counsel for the assessee restricted his submissions only to ground no. 6 of appeal only assailing non grant of tax credit. 3. Shri Ajay Goyal, appearing on behalf of the assessee submitted that the Assessing Officer (AO) has failed to give credit of TDS deducted against the income of the assessee and also the credit of Self Tax Assessment Tax paid by the assessee for the impugned assessment year. He contended that if the credit of tax already Printed from counselvise.com 2 ITA No. 1696/DEL/2025 (A.Y. 2018-19) deducted for AY 2018-19 and self assessment tax is allowed, the demand for AY 2018-19 would be reduced to NIL. 4. Ms. Sudha Gupta, representing the department fairly stated that this limited issue can be restored back to the Assessing Officer for verification. 5. Both sides heard, orders of the authorities below examined. The short issue contended before us by the ld. Counsel for the assessee is that the AO has not given benefit of TDS and Self Assessment Tax to the assessee. The contention of the assessee is that TDS to the extent of Rs.5,24,546/- was deducted by the employers and the assessee has deposited self assessment tax to the tune of Rs.3,66,100/-. Thus, the AO has failed to give credit of taxes already paid aggregating to Rs.8,90,646/-. Considering the submissions made by rival sides, I deem it appropriate to restore the issue back to the jurisdictional AO for limited purpose of verification; if the credit of TDS and Self Assessment Tax for impugned assessment year has not been allowed to the assessee, the same be allowed. Thus, ground no. 6 of appeal is allowed for statistical purpose. 6. The assessee in ground no. 2 to 4 of appeal has assailed validity of reassessment proceedings. Since, no submissions were made by the Counsel for the assessee on this issue, ground no. 2 to 4 of appeal are dismissed. 7. Ground no. 1 and 5 of appeal are general in nature, hence, require no separate adjudication. 8. In ground no. 7 of appeal, the assessee has assailed charging of interest u/s. 234B of the Income Tax Act,1961(hereinafter referred to as ‘the Act’). Charging of interest u/s. 234B of the Act is consequential and mandatory, hence, ground no. 7 of appeal is dismissed. Printed from counselvise.com 3 ITA No. 1696/DEL/2025 (A.Y. 2018-19) 9. In ground no. 8 of appeal, the assessee has assailed initiation of penalty proceedings u/s. 270A of the Act. Challenge to penalty proceedings at this stage is premature. Hence, ground no. 8 of appeal is dismissed. 10. In the result, appeal of the assessee is partly allowed for statistical purpose in the terms aforesaid. Order pronounced in the open court on Wednesday the 30th day of July, 2025. Sd/- Sd/- (VIKAS AWASTHY) ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 30/07/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "