HEMANT CHOPRA,NEW DELHI V. ACIT CIRCLE-70(1), DELHI

ITA 6160/DEL/2024

AI Insights

The case involves Hemant Chopra, the appellant, who contested the non-acknowledgment of TDS credit of Rs. 45,82,139 on a bonus of Rs. 1,27,28,304 included in his salary income for the assessment year 2021-22. The initial return filed by Chopra was processed under Section 143(1) of the Income Tax Act, 1961, where a short TDS credit was noted. A subsequent rectification application under Section 154 was also not in favor of the appellant, leading to an appeal before the CIT(A), which was dismissed. The Tribunal found that the matter required re-examination regarding the TDS deduction by Chopra's employer and thus restored the case to the Assessing Officer for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772089 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: SUSHIL KUMAR CHADHA
• Keywords: Set aside; Salary income; Principle of natural justice; TDS; Rectification of order
• Section: 154

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6160/Del/2024 Assessment Year: 2021-22 Hemant Chopra, G-9/189, Sector 16, Rohini, Delhi – 1100 85 Vs. ACIT, Circle-70(1), Delhi PAN :ABFPC3894E (Appellant) (Respondent) ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal of the assessee is against order dated 05.12.2024 of Learned Commissioner of Income Tax (Appeals), Mysore (hereinafter referred as “the Ld. CIT(A)”) under Section 250 of the Income Tax Act, 1961 (hereinafter referred as “the Act”) arising out of rectification order dated 02.12.2022 of the Learned Additional/Joint Commissioner of Income Tax, New Delhi (hereinafter Appellant by Shri Sushil Kumar Chadha, CA Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing 25.08.2025 Date of pronouncement 25.08.2025 Printed from counselvise.com 2 ITA No. 6160/Del.2024 referred as “the Ld. AO”) under Section 154 of the Act in respect of assessment order dated 04.10.2022 for assessment year 2021-22. 2. Brief facts of the case are that the appellant/assessee filed return of income of Rs.2,34,42,860/- for assessment year 2021-22. The return was processed under Section 143(1) of the Act on 04.10.2022 determining total income as declared by assessee in the return. In order under Section 143(1) of the Act, assessee was given short TDS credit of Rs. 45,82,189/-. The assessee filed rectification application under Section 154 of the Act which was decided on 02.12.2022 not giving TDS credit of Rs.45,82,139/- as claimed in the return by the Ld. AO. 3. Against order dated 02.12.2022, the appellant/assessee filed appeal before Ld. CIT(A) which was dismissed vide order dated 05.12.2024. 4. Being aggrieved, the appellant/assessee preferred present appeal. 5. Learned Authorised Representative for the appellant/assessee submitted that Ld. CIT(A) erred in not giving credit of TDS of Rs.45,82,139/- on bonus of Rs.1,27,28,304/- being included in salary income against principles of natural justice. 6. Learned Authorised Representative for the Revenue submitted that assessee failed to adduce evidence before the Departmental Authorities. 7. From examination of record in light of aforesaid rival contentions, it is crystal clear that the appellant/assessee, a salaried person, declared income on Printed from counselvise.com 3 ITA No. 6160/Del.2024 account of bonus amounting to Rs.1,27,28,304/- in his ITR, claimed TDS of Rs.45,82,189/- and had further deposited a sum of Rs.8,05,250/- as additional income tax for assessment year 2021-22. There is a failure on part of company to deposit TDS of Rs,45,42,189/-. The appellant submitted letter dated 22.01.2021 from employer regarding success bonus of Rs.1,27,28,304/- and two emails dated 05.08.2021 and 09.08.2021 requesting employer for Form 16. In view of above material facts, in interest of justice, impugned orders dated 05.12.2024 of Ld. CIT(A) and dated 02.12.2024 of Ld. AO are set aside and the matter is restored to the file of Ld. AO with the directions to verify the factum of deduction of TDS by the employer of the assessee and to decide matter afresh in accordance with law after giving fair opportunity of hearing to appellant/assessee. 8. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 25th August, 2025. Sd/- Sd/- (S RIFAUR RAHMAN) ACCOUNTANT MEMBER (VIMAL KUMAR) JUDICIAL MEMBER Dated: 27 August, 2025. Mohan Lal Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "