SOHAN LAL,ANAJ MANDI, LADWA V. ITO, WARD 2, KURUKSHETRA

ITA 524/CHANDI/2025

AI Insights

The case involves an appeal by Sohan Lal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which pertained to the assessment year 2022-23. The primary grievance of the Assessee was the denial of a TDS claim amounting to Rs. 1.68 lacs. The Assessee had provided Form 16A and Form 26AS to substantiate that TDS was deducted by the purchaser. However, this claim was not acknowledged during the processing of the income return under section 143(1) of the Income Tax Act, 1961. The Tribunal, noting the lack of specific reasons for the denial of the TDS claim and referencing a similar case, decided to restore the matter to the Assessing Officer for verification of the TDS claim.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782221 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2022-2023
• Appeal Filed On: 10-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: VARUN GUPTA; VIRTUAL
• Keywords: Set aside; TDS; FORM 26AS

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘SMC’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 524/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2022-23 Sohan Lal, MSSohan Lal Mohan Lal, Shop No. 46,New Anaj Mandi, Ladwa, Kurukshetra बनाम The ITO, Ward 2, Kurukshetra èथायी लेखा सं./PAN NO: AAPFL3410N अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Hybrid Hearing ) Assessee by : Shri Varun Gupta ,Advocate (Virtual) Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 27.10.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 31.10.2025 आदेश/Order The present appeal has been preferred by the assessee against the order dated 11.02.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2022- 23. Printed from counselvise.com 524 -Chd-2025 Sohan Lal, Kurukshetra 2 2. The Assessee in this appeal is aggrieved by the action of the lower authorities in denying the claim of TDS amounting to Rs. 1.68 lacs. 3. At the very outset, ld. Counsel for the Assessee has submitted that the Assessee had duly furnished the relevant form 16A and form 26AS to show that the TDS was duly deducted by the purchaser. However, the Assessee has not been given the benefit of the claim of TDS while processing the return of income u/s 143(1) of the Income Tax Act, 1961 (in short 'the Act'). 4. The ld. DR also could not specifically point out the reason for denial of claim of TDS deduction out of the receipts of the Assessee. She has submitted that in identical case, the matter has been restored by the Tribunal to the file of the Assessing Officer to verify the claim of the TDS deduction. 5. In view of this, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Assessing Officer with a direction to verify the claim of Printed from counselvise.com 524 -Chd-2025 Sohan Lal, Kurukshetra 3 TDS made by the Assessee and if found admissible, allow the claim accordingly. 6. The appeal of the Assessee is treated as allowed for statistical purposes. Order pronounced on 31.10.2025. Sd/- (SANJAY GARG) Judicial Member “आर.क े.” आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआयुÈत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File सहायकपंजीकार/ Assistant Registrar Printed from counselvise.com 524 -Chd-2025 Sohan Lal, Kurukshetra 4 1. Draft dictated 27.10.2025 Sr.PS 2. Draft first placed before author 3. Approved draft comes to Sr.PS/PS 4 Final draft placed before author 5. Order signed and pronounced on 6 File sent to the Bench Clerk Sr.PS 7. Date on which file goes to the AR 8. Date on which file goes to the Head Clerk. 9. Date of dispatch of Order Printed from counselvise.com "