SATISH VISWANATHAN ,BANGALORE V. .DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BANGALORE

ITA 2185/BANG/2024

AI Insights

The case involves Satish Viswanathan, the appellant, who contested the disallowance of a TDS credit claimed in his income tax return for the assessment year 2022-23. The TDS amount of Rs.4,49,894 was not reflected in Form 26AS, leading to a demand raised by the Centralized Processing Center (CPC), Bangalore, for Rs.4,61,930. The appellant's initial appeal to the CIT(A) was dismissed due to non-appearance, prompting the current appeal to the Income Tax Appellate Tribunal. The primary legal issue revolves around the entitlement of the assessee to TDS credit not appearing in Form 26AS but documented in a TDS certificate from his employer.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 470466 (ITAT-BANGALORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2022-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V. PARITHIVEL
• Assessee Lawyers: SATISH CHANDRAN
• Keywords: TDS; FORM 26AS

Judgement Text

"ITA No.2185/Bang/2024 Satish Viswanathan, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.2185/Bang/2024 Assessment Year: 2022-23 Satish Viswanathan No.34/002, Mantri Residency Bannerghatta Road Bangalore 560 076 Karnataka PAN NO : ADCPV1900D Vs. DCIT Circle-4(3)(1) Bangalore APPELLANT RESPONDENT Appellant by : Sri Satish Chandran, A.R. Respondent by : Sri V. Parithivel, D.R. Date of Hearing : 19.12.2024 Date of Pronouncement : 23.12.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Present appeal of the assessee is arising from the order of ld. CIT(A) dated 19.9.2024 having DIN & Order No.ITBA/APL/S/250/2024-25/1068858771(1) relates to assessment year 2022-23. 2. Brief facts of the case are that the assessee is an individual filed his return of income and claimed the credit of TDS amounting to Rs.4,49,894/-. However, the credit of TDS was not appearing in Form 26AS of the Income Tax. The CPC system, Bangalore vide intimation dated 9.1.2023 raised a demand of Rs.4,61,930/-, disallowing the credit of TDS claimed by the assessee. ITA No.2185/Bang/2024 Satish Viswanathan, Bangalore Page 2 of 3 3. Aggrieved with the order of CPC, assessee preferred appeal before the ld. CIT(A). However, nobody appeared before the ld. CIT(A). The ld. CIT(A) on the basis of the submissions made before him dismissed the appeal of the assessee. 3.1 Now the assessee has come up in appeal before us and has raised 5 grounds of appeal. However, the solitary issue is whether the assessee is entitled for the credit of TDS not reflected in the 26AS but appearing in TDS certificate, issued by the employer of the assessee. 4. Ld. Counsel for the assessee contended that the assessee would file the TDS certificates with AO for verification and hence the matter may kindly be restored to the file of AO for deciding afresh in accordance with law. Ld counsel further submitted that now 26AS is also updated by the department. 5. The ld. D.R. contended that the assessee will have to prove the deposit of TDS by the employer in the government treasury, in respect of the salary paid to the assessee. 6. We have considered the rival submissions and perused the material available on record. We are of the view that the matter requires fresh consideration at the end of AO to verify the availability of TDS credit to the assessee. The AO will also look the fresh position of TDS credit in the 26AS and also examined the certificate of TDS given by employer of the assessee. The ld. AO will decide the issue in accordance with law. The matter is restored to the file of AO as indicated by us. Needless to say that the AO will provide sufficient opportunities to the assessee in accordance with law. ITA No.2185/Bang/2024 Satish Viswanathan, Bangalore Page 3 of 3 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 23rd Dec, 2024 Sd/- (Prashant Maharishi) Vice President Sd/- (Prakash Chand Yadav) Judicial Member Bangalore, Dated 23rd Dec, 2024. 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. "