Shri Manubhai G Patel, Ahmedabad V. The DCIT, CPC, Bangluru

ITA 1869/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7309 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 17-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEELIPKUMAR
• Keywords: TDS
• Section: 154; 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 18 69 /A h d /2 01 9 ( A s s e s s me nt Y ea r : 20 1 7- 18 ) Ma nu bh a i G. P at e l 1 3, S a h yo g, N av ra n g p ur a Te l ep h o ne E xc ha ng e , Ell is br id g e , A h m e d aba d-38 00 0 6 V s . DC I T C P C , B a n g a lur u , Ka r na ta ka [ P A N N o . A A M PP 2 46 7J ] (Appellant) .. (Respondent) Assessee by : Shri Sanjay R. Shah, AR Revenue by : Shri Deelip Kumar, Sr. DR D a t e of H ea r i ng 30.11.2021 D a t e of P r o no u n ce me nt 30.11.2021 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 14.11.2019 passed by the Commissioner of Income Tax (Appeals)-4, Ahmedabad arising out of the order dated 01.12.2018 passed by the DCIT, CPC, Bangalore under Section 154 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2017-18. 2. The assessee is a Chartered Accountant, carrying on professional practice in accountancy in income tax filed its return of income on 31.10.2017 showing total income of Rs. 41,91,350/- comprising of professional income and income from other sources. The assessee claimed relief of TDS credit to the tune of Rs. 2,69,441/- whereas the CPC Bangalore upon intimation under Section 143(1) dated 03.07.2018 allowed TDS credit to the tune of Rs. 2,57,429/- thereby TDS of Rs. 12,012/- was disallowed whereupon a ITA No.1869/Ahd/2019 Manubhai G Patel vs. DCIT Asst.Year –2017-18 - 2 - rectification application dated 12.08.2018 was filed by the applicant but without any result. Being aggrieved by the said order the assessee preferred an appeal before the Ld. CIT(A) which was, in turn, upheld without assigning any reason. Hence, the instant appeal before us. 3. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that though the assessee claimed total TDS credit of 2,69,441/- the Revenue has granted TDS credit of Rs.2,57,429/- only. It was also further submitted by the Ld. AO that corresponding income of the assessee has also been offered to tax and the assessee is entitled to the grant of benefit of TDS credit of Rs. 2,69,441/- in total. In that view of the matter he prays for setting aside the issue to the file of the Ld. AO for such verification of claim made by the assessee which has not been objected by the Ld. DR with all his fairness. 4. Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case we find it fit and proper for the ends of justice to set-aside the issue to the file of the Ld. AO to verify the claim of TDS credit as made by the assessee. He is further directed to verify the corresponding income qua the short credit of TDS as has been said to have been offered to tax by the assessee and to pass orders in accordance with law. 5. In the result, the appeal preferred by the assessee is, thus, allowed for statistical purposes. This Order pronounced in Open Court on 30/11/2021 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 30 /11/2021 TANMAY, Sr. PS TRUE COPY ITA No.1869/Ahd/2019 Manubhai G Patel vs. DCIT Asst.Year –2017-18 - 3 - आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 30.11.2021 2. Date on which the typed draft is placed before the Dictating Member 30 .11.2021 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .11.2021 5. Date on which the fair order is placed before the Dictating Member for pronouncement .11.2021 6. Date on which the fair order comes back to the Sr.P.S./P.S 30 .11.2021 7. Date on which the file goes to the Bench Clerk 30 .11.2021 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................