SRI AUROBINDO UDYOG, PONDICHERRY V. DCIT(Exemptions), Chennai

ITA 439/CHNY/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6240 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 02-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा7, ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.439/Chny/2021 (िनधा7रण वष7 / Assessment Year: 2013-14) Sri Aurobindo Udyog Trust, No.3 & 5 Rue Dupuy, Pondicherry – 605 001. बनाम/ V s. DCIT (Exemptions) Chennai Circle, Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAB TS -0 1 1 7 - K (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Vijay Narayanan (ACA) – Ld. AR थ की ओरसे/Respondent by : Shri ARV. Sreenivasan (Addl.CIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 17-08-2022 घोषणा की तारीख /Date of Pronouncement : 17-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 09-09- 2021 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 31-03-2016. 2. The sole grievance of the assessee in this appeal non-grant of TDS credit amounting to Rs.4,71,248/-. The Ld. AR submitted that the credit was claimed in the return of income and the same was ITA No.439/Chny/2021 - 2 - appearing in Form 26AS. However, the credit of the same has not been granted by Ld. AO. During appellate proceedings, the assessee raised an additional ground seeking credit of the same, however, the same was not adjudicated and hence this appeal. The Ld. AR submitted that the TDS credit may be got verified by Ld. AO and the credit of the same be granted to the assessee. 3. Accepting the plea of Ld. AR, we direct Ld. AO to examine the claim of the assessee with respect to TDS credit and grant the same in accordance with law. 4. The appeal stand partly allowed for statistical purposes. Order pronounced on 17 th August, 2022. Sd/- (SONJOY SARMA) ाियक सद4 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे+ई / Chennai; िदनांक / Dated : 17-08-2022 EDN/- आदेश की Sितिलिप अ /ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF