H.R.ART AND CRAFT, JODHPUR V. DCIT, CPC, BANGALURU /ITO, Ward-3(2), BANGULURU/ Jodhpur

ITA 62/JODH/2022

AI Insights

The case involves H. R. Art and Craft, the appellant, contesting the rejection of their claims for TDS and IGST payments by the CIT(A), National Faceless Appeal Centre, Delhi. The additions were initially made by the CPC, Bangaluru under section 143(1)(a) of the Income Tax Act, citing incorrect reporting in Form 3CD. The appellant argued that the payments were correctly reported in a revised Form 3CD. The Tribunal noted that the CIT(A) had overlooked the documentary evidence supporting the appellant's claims and remanded the case to the AO for a thorough examination of the evidence and appropriate action regarding the claimed payments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122689 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 16-10-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 10-05-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revised return; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 62/Jodh/2022 Assessment Year: 2018-19 H. R. Art and Craft E-326 MIA IInd Phase, Road No. 8 Basni, Jodhpur 342005, Rajasthan [PAN: AAIFH 1004P] (Appellant) Vs. DCIT, CPC, Bangaluru/ ITO, Ward-3(2), Banguluru/Jodhpur (Respondent) Appellant by Respondent by : : Sh. Mahaveer Loonker, Adv. Sh. S. M. Joshi, JCIT-DR Date of Hearing Date of Pronouncement : : 17.10.2023 18.10.2023 ORDER Per Dr. M. L. Meena, AM: This captioned appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 15.03.2022 in respect of Assessment Year 2018-19 challenging 2 ITA No. 62/Jodh/2022 H.R. Art and Craft v. DCIT, CPC therein the rejection of the appellant’s claim of the TDS and IGST payments. 2. At the outset, the ld. counsel for the assessee has submitted that the CPC, Banguluru has made additions u/s 143(1)(a) in respect of IGST payments amounting to Rs. 72,512/- and TDS amounting to Rs. 4,660/- for the reason that the same has been shown in column no. 26B(b) for Form 3CD of the audit report. Although, the assessee has filed revised Form 3CD on 04.03.2019 mentioned the details of the said payments in column no. 26(B)(a) with challan no. (APB pg. no. 7 to 20). The ld. CIT(A) has ignored to consider the facts and written submissions including the copy of the payments of challan in respect of IGST and TDS has annexed thereof (APB pg. no. 1 to 20). He requested that the appellant assessee has legitimate claim of the payments of TDS and IGST may be allowed and due refund be issued by the AO. 3. Per contra, the ld. DR for the department submitted that the ld. CIT(A) has been furnished rejected the claim of the appellant that the assessee 3 ITA No. 62/Jodh/2022 H.R. Art and Craft v. DCIT, CPC has only filed revised Form 3CD but not filed revised computation of total income for revised return of income and hence, there is no change in the income of the assessee firm. 4. We have heard both the sides, perused the record, written submissions and the impugned order. Admittedly, the appellant assessee has objected payments of IGST and TDS amounting to Rs. 77,172/- (72,512+4,660) as per the copy of challan (APB pg. no. 5 to 6). The ld. CIT(A) was required to verify the payments of the IGST and TDS as per the documentary evidences produced before him under the co-terminus powers. Merely, stating that the assessee has not filed revised return or revised computation is not valid reason is rejecting the claim of the assessee without rebuttal of the documentary evidence filed on record. In our view, this is a fit case to be remanded back to the AO to examine the claim of the appellant in respect of all the said payments of Rs.77,172/- towards in respect of IGST and TDS (APB pg. no. 5 to 6) after granting 4 ITA No. 62/Jodh/2022 H.R. Art and Craft v. DCIT, CPC proper opportunity of being heard to the appellant assessee and considering documentary evidences filed on record. On verification of the copy of the challan of the payments of IGST and TDS, the AO would liable to give credit for the said payments and issue refund if any due to the assessee thereof. Accordingly, the matter is restored to the file of the AO. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 18.10.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT (A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench