PAWAN KUMAR AGARWAL, NEW DELHI V. ACIT, CIRCLE- 72(1), NEW DELHI

ITA 3367/DEL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5030 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 08-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: TDS
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. N. S . SAINI, ACCOUNTANT MEMBER ITA NO. 3367 /DEL/2018 : ASSTT. YEAR : 2009 - 1 0 PAWAN KUMAR AGARWAL, 192, C - 9, SECTOR - 7, RO HINI, DELHI - 110085 GUPTA AGGARWAL SHARDA & JAIN, CHARTERED ACCOUNTANTS, D - 178, GROUND FLOOR, RAMPRASTHA COLONY, GHAZIABAD - 201011 VS ACIT, CIRCLE - 72(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AAEPA1658G ASSESSEE BY : SH. MANISH AGA RWAL, CA REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 04 . 02 .201 9 DATE OF PRONOUNCEMENT: 05 .02 .201 9 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 21 , NEW DELHI DATED 13.03 .2018. 2 . THE SOL E ISSUE INVOLVED IN THIS APPEAL IS THAT THE CIT(A) ERRED IN NOT ALLOWING CREDIT FOR TDS OF RS.1,21,968/ - WHICH WAS DEDUCTED FROM THE ASSESSEE BUT IS NOT APPEARING IN 26AS. 3. BEFORE THE CIT(A), THE ASSESSEE FILED ORDER U/S 154 OF THE ACT WHICH WA S DATED 09.08.2016 WHEREIN TDS CREDIT OF RS.2,35,063/ - WAS GIVEN TO THE APPELLANT. THE CIT(A) OBSERVED THAT FROM SUBMISSION OF THE APPELLANT, IT APPEARS THAT DEDUCTOR HAS MENTIONED WRONG PAN IN THE TDS RETURN AND HENCE BALANCE CLAIM OF RS.1,21,968/ - WAS NO T APPEARING IN 26AS. THIS DEFECT HAS TO BE RECTIFIED BY THE DEDUCTOR. UNLESS, THIS IS DONE, CREDIT ITA NO . 3367 /DEL /201 8 PAWAN KUMAR AGARWAL 2 OF TAX CANNOT BE GIVEN TO THE CORRECT DEDUCTEE AS CREDIT MIGHT HAVE GONE TO THE WRONG PAN HOLDER IN WHOSE NAME THIS TDS HAS BEEN SHOWN BY THE DEDUCTOR. THERE FORE, HE HELD THAT THERE WAS NO INFIRMITY IN THE ORDER PASSED U/S 154 OF THE ACT IN ALLOWING CREDIT FOR TDS AGAINST WHICH PAN OF THE ASSESSEE HAS BEEN SHOWN BY THE DEDUCTOR. 4 . BEFORE ME, THE AR OF THE ASSESSEE HAS FILED COPY OF FORM NO. 26AS WHICH IS P LACED AT PAGE NO. 25 OF THE PAPER BOOK. THE ASSESSEE HAS ALSO FILED C OPY OF SCREEN SHOT TAKEN FROM INCOME TAX WEBSITE AND ITD SYSTEM SHOWING WRONG PAN AAEPP1658G MENTIONED IN TDS RETURN BY EMPLOYER NOT IN EXISTENCE PLACED AT PAGE NOS. 26 & 27 OF THE PAPER BOOK . HE HAS ALSO FILED COMMUNICATION FROM EMPLOYER PLACED AT PAGE NOS. 28 TO 33 OF THE PAPER BOOK. THE ASSESSEE HAS ALSO FILED COPY OF CBDT INSTRUCTION NO. 275/29/2014 - IT - (B) PLACED AT PAGE NO. 60 OF THE PAPER BOOK. FROM THESE DOCUMENTS, THE ASSESSEE SUBM ITTED THAT THE AO MAY BE DIRECTED TO ALLOW CREDIT OF BALANCE AMOUNT OF TDS OF RS.1,21,968/ - TO THE ASSESSEE. 5 . THE LD. DR HAD NO OBJECTION TO RESTORE THE MATTER TO THE FILE OF THE AO FOR ALLOWING THE CREDIT FOR TDS TO THE ASSESSEE AFTER VERIFICATION. 6 . IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, I RESTORE THE ISSUE TO THE FILE OF THE AO FOR VERIFICATION OF TDS ALLOWABLE TO THE ASSESSEE F ROM THE DOCUMENTS TO BE FURNISHED BY THE ASSESSEE BEFORE HIM. I F HE IS SATISFIED WITH THE VERIFICATION OF THE D OCUMENTS TO BE PRODUCED BY THE ASSESSEE THEN HE SHALL ALLOW CREDIT FOR BALANCE AMOUNT OF TDS OF RS.1,21,968/ - AS CLAIMED BY THE ASSESSEE. WITH THESE DIRECTIONS, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO . 3367 /DEL /201 8 PAWAN KUMAR AGARWAL 3 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORD E R P RO N OUNCED IN THE OPEN COURT ON 05 /0 2 / 2019 ) . SD/ - (N. S . SAINI) ACCOUNTANT MEMBER DAT ED: 05 /02 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR