GAAP ADVISORS PRIVATE LIMITED, Ahmedabad V. The Adit, CPC, Bangalore Present Juridiction The ITO, Ward-2(1)(1), Ahmedabad

ITA 289/AHD/2023

AI Insights

Gaap Advisors Private Limited filed an appeal against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which had dismissed their earlier appeal due to a significant delay in filing. The primary issue in the original appeal was the denial of TDS credit by the Central Processing Centre (CPC), Bangalore, which the assessee claimed was unjustified. The assessee argued that the delay in filing the appeal should be condoned considering the disruptions caused by the COVID-19 pandemic, and sought a remand for adjudication on the merits of the case. The Revenue supported the decisions of the CPC and CIT(A). The ITAT found merit in the assessee's argument regarding the impact of the COVID-19 pandemic on the filing delay and thus condoned the delay and remanded the case back to the CIT(A).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129355 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 30-07-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 25-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154; 143(1)

Judgement Text

ITA No.289/Ahd/2023 Assessment Year: 2018-19 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.289/Ahd/2023 Assessment Year: 2018-19 Gaap Advisors Private Limited, 5B, Adhikar Society-1, Near D Cabin, Sabarmati, Ahmedabad - 380 019. [PAN – AAJCS 2646 C] Vs. ADIT CPC, Bangalore/ ITO, Ward 2(1)(1), Ahmedabad. (Appellant) (Respondent) Assessee by Shri Sunil Maloo, CA Revenue by Shri N.J. Vyas, Sr. DR Da te o f He a r in g 31.07.2023 Da te o f P ro n o u n ce m e n t 04.08.2023 O R D E R This appeal is filed by the Assessee against order dated 28.02.2023 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2018-19. 2. The Assessee has raised the following grounds of appeal :- “1. On the facts and circumstances of the case, the CIT(A) was not justified in not condoning the delay in filing of the appeal. 2. on the facts and circumstances of the case, the CIT(A) has grossly erred in not adjudicating the issue of denial of TDS credit by the CPC. 3. The assessee is a Private Limited Company and filed return of income on 12.06.2018 claiming refund of Rs.2,82,347/-. The refund was arising mainly out of the TDS credit of Rs.3,16,291/- claimed by the assessee which is duly reflected in the 26AS form. In the intimation under Section 143(1) of the Income Tax Act, 1961, the said credit was not allowed to the assessee on the ground that TDS schedule was not filled up properly. The assessee filed rectification return under Section 154 of the Act wherein the schedule TDS entries were properly filed and updated. The CPC did not allow the TDS credit in the order passed under Section 154 of the Act. ITA No.289/Ahd/2023 Assessment Year: 2018-19 Page 2 of 3 4. Being aggrieved by the Order under Section 154 of the Act dated 27.08.2020, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that the CIT(A) without taking cognisance of the Covid period has dismissed the appeal on the ground of delay. The Ld. AR submitted that the delay may be condoned and the matter may be remanded back to the file of the CIT(A) for proper adjudication of the issues contested therein on merit. 6. The Ld. DR relied upon the order under Section 154 as well as the order of the CIT(A). 7. Heard both the parties and perused all the relevant material available on record. It is pertinent to note that the delay of 412 days in filing the appeal before the CIT(A) comes within the Covid period and, therefore, the same is condoned. The matter is remanded back to the file of the CIT(A) for proper adjudication of the issues contested in the said appeal by the assessee on merit. Needless to say, the assessee be given opportunity of hearing by following the principles of natural justice. 8. In the result, appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open Court on this 4 th August, 2023. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 4 th day of August, 2023 PBN/* ITA No.289/Ahd/2023 Assessment Year: 2018-19 Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad