Shah Khandelwal Jain & Associates, Pune V. DCIT, CPC, Bengaluru

ITA 197/PUN/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0054 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 20-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154; 143(1)

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.197/PUN/2021 निर्ाारण वर्ा / Assessment Year : 2017-18 Shah Khandelwal Jain & Associates, Level 3, Riverside Business Bay, Wellesley Road, Near RTO (Sangam Bridge), Pune – 411001 PAN : ADBFS9780M .......अपीलार्थी / Appellant बिाम / V/s. The DCIT, CPC, Bengaluru ......प्रत्यर्थी / Respondent Assessee by : Shri Neelesh Khandelwal Revenue by : Shri M.G. Jasnani सुिवाई की तारीख / Date of Hearing : 05-09-2022 घोर्णा की तारीख / Date of Pronouncement : 07-09-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 30-03-2021 passed by the National Faceless Appeal Centre, Delhi (‘NFAC’) for assessment year 2017-18. 2. The assessee raised three grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) justified in dismissing the appeal by holding the correct course of action is to file an application u/s. 154 of the Act before the AO. 2 ITA No. 197/PUN/2021, A.Y. 2017-18 3. The ld. AR submits that the return of income was accepted to intimation u/s. 143(1) of the Act, wherein, the CPC, Bangalore disallowed employee’s contribution to provident fund for not depositing the same before due date as prescribed by the provident fund laws and also credit for TDS. The ld. AR submits that the CIT(A) did not even considered the issue of employee’s contribution which is covered in favour of the assessee and no opportunity was given for the assessee to substantiate its claim for tax credit for TDS. We note that though the said two issues raised before the CIT(A) but was not considered only for the reason that is a remedy for assessee to file an application u/s. 154 of the Act. The ld. AR submits that the assessee is ready to produce all the details showing payment of employee’s contribution within the due date of filing of return of income and also details regarding the claim of credit for TDS for the year under consideration. Therefore, taking into consideration the facts and circumstances of the case, we deem it proper to remand the matter to the file of jurisdictional AO for his fresh consideration in respect of the issues as discussed above. The assessee is liberty to file evidence in the support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 4. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 07 th September, 2022. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददिांक / Dated : 07 th September, 2022. रवि 3 ITA No. 197/PUN/2021, A.Y. 2017-18 आदेश की प्रनतनलनप अग्रेनर्त / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), NFAC, Delhi. 4. The CIT concerned. 5. नवभागीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ा फ़ाइल / Guard File. //सत्यानपत प्रनत// True Copy// आदेशािुसार / BY ORDER, िररष्ठ विजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune