Ajaykumrar Kundanlal Sharma, Surat V. Dy. Commissioner of Income TAx CPC, Bangalore

ITA 233/SRT/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2197 (ITAT-SURAT)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 29-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: FORM 26AS
• Section: 143(1)

Judgement Text

ITA No.233/SRT/2021 Ajaykumar Kundanlal Sharma 5 return by employed. We find that the assessee filed an appeal before CIT(A) on 28.06.2018. The appeal of the assessee was transferred to NFAC in term of notification of CBDT dated 25.09.2020. The ld. CIT(A)/NFAC passed the order on 11.11.2021. The ld. CIT(A)/NFAC passed its order on the basis of details of intimation U/s 143(1) of the Act and the statement of fact was pleaded by assessee in Form 35 (the appeal filed the ld. CIT(A)/NFAC). 6. Before us, the ld. AR of the assessee has furnished a copy of Form 26-AS for the financial year under consideration. On perusal of copy of entry in Form 26AS, we find that there are certain tax credit shown in Form 26AS, therefore, we restore the case to the file of Assessing Officer/CPC to verify the facts and grant the credit/set off of tax shown in Form 26AS and passed the speaking order in accordance with law. The AO is directed to grant reasonable opportunity to the assessee before passing the order. The assessee is also directed to provide all necessary information and evidence including the copy of Form-26AS to the AO. In the result, the ground of appeal raised by the assessee is allowed for statistical purposes. ITA No.233/SRT/2021 Ajaykumar Kundanlal Sharma 6 7. In the result, the appeal of the assessee is allowed for statistical purposed. Order announced on 02nd March, 2022 at the time of hearing in the virtual court. Sd/- Sd/- (Dr ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 02/03/2022 /SKM* Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File By order Sr.Pvt. Secretary, ITAT, Surat Date Initial Draft order verbally dictated by author (JM) 02/03/2022 Draft placed before author 02/03/2022 Draft proposed & placed before the second member 02/03/2022 Draft discussed/approved by Second Member. 02/03/2022 Approved Draft comes to the Sr.PS/PS 02/03/2022 Kept for pronouncement on 02 /03/2022 File sent to the Bench Clerk 02 /03/2022 Date on which file goes to the AR /03/2022 Date on which file goes to the Head Clerk. Date of dispatch of Order. Draft dictation sheets are attached