KRISHNAMURTHY RAJKUMAR,BENGALURU V. ACIT, CIRCLE 1(1)(1), BANGALORE, BENGALURU

ITA 2019/BANG/2025

AI Insights

The case involves Krishnamurthy Rajkumar, who operates a sole proprietary business dealing in trophies and medals, and the Income Tax Department. The dispute arose from the Income Tax Department's intimation under section 143(1) of the Income Tax Act, 1961, which accepted the income returned by the assessee but granted a lower TDS credit than claimed. The assessee's appeal to the CIT(A) was dismissed due to a 10-day delay in filing, which the Tribunal later condoned. The Tribunal found the assessee's explanation of technical issues on the income tax portal credible and remitted the matter back to the AO for verification of the correct TDS credit.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842172 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2023-2024
• Appeal Filed On: 13-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GANESH R GALE; STANDING COUNSEL
• Assessee Lawyers: NOT
• Keywords: Opportunity of being heard; TDS

Judgement Text

"ITANo.2019/Bang/2025 Krishnamurthy Rajkumar, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2019/Bang/2025 Assessment Year : 2023-24 Krishnamurthy Rajkumar 109, Ebrahim Sahib Street Shivajinagar Bengaluru 560 001 Karnataka PAN NO :AAKPR1646P Vs. ACIT Circle 1(1)(1) Bengaluru APPELLANT RESPONDENT Appellant by : N o n e Respondent by : Sri Ganesh R Gale, Standing Counsel for department. Date of Hearing : 09.12.2025 Date of Pronouncement : 25.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This Appeal at the instance of the assessee is directed against the order of ld. Addl/JCIT(A)-7, Delhi dated 5.8.2025 vide DIN and Order No. ITBA/APL/S/250/2025-26/1079284368(1) passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”) for the AY 2023-24. 2. The assessee has raised the following Grounds of appeal:- Printed from counselvise.com ITA No.2019/Bang/2025 Krishnamurthy Rajkumar, Bengaluru Page 2 of 5 Printed from counselvise.com ITA No.2019/Bang/2025 Krishnamurthy Rajkumar, Bengaluru Page 3 of 5 3. Brief facts of the case are that assessee is carrying on the sole proprietary business of dealing in Trophies, Medals and other related items under the name & style of M/s. K.R.V. Chetty & Sons. The assessee filed his return of income u/s 139(1) of the Act for the AY 2023-24 on 22.9.2023 claiming refund of Rs.70,570/-. The said return was thereafter processed by the CPC and accordingly, an intimation u/s 143(1) of the Act was passed on 11.12.2023 by accepting the income returned by the assessee. The only grievance in the present case is that the CPC while passing the intimation u/s 143(1) of the Act granted TDS credit of Rs.1,30,788/- only instead of Rs.1,80,349/- as claimed by the assessee in his return of income. 4. Aggrieved by the intimation passed u/s 143(1) of the Act dated 11.12.2023, the assessee preferred an appeal before the ld. CIT(A)/Addl/JCIT(A). 5. The ld. Addl/JCIT(A)-7, Delhi dismissed the appeal of the assessee by not condoning the short delay of 10 days in filing the appeal by holding that the reason given by the assessee was not found to be sufficient cause. 6. Again, aggrieved by the order of ld. Addl/JCIT(A), the assessee has filed the present appeal before this Tribunal. 7. Before us, none appeared on behalf of the assessee. 8. The ld. D.R. on the other hand, fairly conceded that the case may be remitted back to the file of AO for granting TDS after due verification. Printed from counselvise.com ITA No.2019/Bang/2025 Krishnamurthy Rajkumar, Bengaluru Page 4 of 5 9. We have heard the rival submissions and perused the materials available on record. It is an undisputed fact that while passing intimation u/s 143(1) of the Act, the CPC, Bengaluru although accepted the returned income of the assessee, however granted TDS credit of Rs.1,30,788/- only instead of Rs.1,80,349/- as claimed by the assessee in his return of income. On going through the order of ld. Addl/JCIT(A), we take a note of the fact that ld. Addl/JCIT(A) dismissed the appeal of the assessee by not condoning the short delay of 10 days in filing the appeal before him. The main reason cited by the assessee while filing the Form No.35 is that due to technical issue in the income tax portal, the assessee could not submit Form 35 within the prescribed period and in support of his claim, the assessee also attached screen shots evidencing the failure to submit the form even after various trials. We are of the considered opinion that the explanation offered in the condonation application in Form No.35 is plausible and sufficient cause being shown by the assessee, which prevented him from filing the appeal within the specified period and accordingly, we inclined to condone the short delay of 10 days and admit the appeal for adjudication on merits. Now having condoned the short delay of 10 days before the ld. Addl/JCIT(A), we deem it fit and proper to remit the only issue of granting short credit to the file of AO with a direction to grant credit of TDS as claimed by the assessee after due verification. Needless to say, a reasonable opportunity of being heard must be granted to the assessee. The assessee is also directed to produce all the relevant details/certificates before the AO. It is ordered accordingly. Printed from counselvise.com ITA No.2019/Bang/2025 Krishnamurthy Rajkumar, Bengaluru Page 5 of 5 10. In the result, appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 25th Feb, 2026 Sd/- (Prashant Maharishi) Vice President Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated 25th Feb, 2026. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. Printed from counselvise.com "