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2021 (9) TMI 999 - AT - Income TaxCredit of TDS - HELD THAT:- Pursuant to the CIT(A)’s order, the A.O. has given effect by giving TDS credit for a sum of ₹ 2,53,376 instead of ₹ 2,94,511 claimed by the assessee. The prayer of the assessee assessee is entitled to credit for TDS for a sum of ₹ 2,94,511 or 2,78,403 as the case may be u/s 199 r.w.s. 205. The assessee has given a chart giving the details of TDS credit claimed by the assessee for the assessment year 2016-2017. There is no reason given by the A.O. in his order giving effect of the order (order dated 18.01.2019) why the TDS credit has been limited to ₹ 2,53,376. We direct the A.O. to grant the benefit of TDS claimed by the assessee in respect of income disclosed for assessment year 2016-2017 in view of the provisions of section 199 r.w.s. 205 (also refer to Rule 37BA(iii) of the Income Tax Rules, 1962. With these directions, we restore the issue to the files of the A.O. A.O. is directed to afford a reasonable opportunity of hearing to the assessee - Appeal filed by the assessee is allowed for statistical purposes.
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