M/s. SPL Towers Private Limited, Bangalore V. Assistant Commissioner of Income Tax, TDS, Circle-3(1) , Bangalore

ITA 542/BANG/2023

AI Insights

The case involved SPL Towers Private Limited, which had initially filed an appeal against the decision of the CIT(A) regarding a TDS payment that was incorrectly recorded for the assessment year 2020-21 instead of 2019-20. The appellant argued that the TDS amount of Rs.3,95,093 was intended for the assessment year 2019-20. After the appeal was filed, a rectification application was accepted by TRACES, correcting the record to reflect the payment in the correct assessment year. Consequently, the appellant decided not to pursue the appeal further, leading to its dismissal as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124493 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-09-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 30-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V PARITHVEL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.542/Bang/2023 Assessment Year : 2019-20 SPL Towers Private Limited, No.31, Old No.192, Shiram House, T Chowdaiah Road, Sadashivanagar, Bangalore – 560 080. PAN – AAXCS 5333 E Vs. The Asst. Commissioner of Income-tax, TDS Circle-3(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Smt. Lalitha Rameswaran, CA Revenue by : Shri V Parithvel, JCIT Date of Hearing : 14-09-2023 Date of Pronouncement : 20-09-2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER At the time of hearing of the instant appeal, the ld.Counsel appearing for the appellant submitted before us that the appellant remitted Rs.3,95,093/- as TDS on 26/11/2019 pertaining to Asst. Year 2019-20, which was inadvertently Page 2 of 2 ITA No.542/Bang/2023 mentioned as Asst. Year 2020-21. The request for rectification made by the assessee was not allowed by the ld.CIT(A) and thus, instant appeal filed before us. However, subsequently upon a rectification application filed by the appellant, which was completed by TRACES and credit of Rs.3,95,093/- remitted by the appellant on 26/11/2019 shown as pertaining to Asst. Year 2019-20. In view of the matter, the ld.Counsel appearing for the appellant submitted that the appeal becomes infructuous and does not want to press the matter. 2. Having regard to the facts and circumstances of the case, we dismiss the appeal as infructuous. 3. In the result, the appeal of the assessee is dismissed as infructuous. Order pronounced in the open court on 20 th September, 2023. Sd/- Sd/- (LAXMI PRASAD SAHU) (MADHUMITA ROY ) Accountant Member Judicial Member Bangalore, Dated, the 20 th September, 2023. /Vms/ Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order Assistant Registrar, ITAT, Bangalore