2023 (1) TMI 319 - AT - Income Tax
Credit of TDS - D.R. submitted that Principal Commissioner of Income Tax or Commissioner of Income Tax has the power to decide this matter and the assessee has not filed the proper application before both the authorities - HELD THAT:- As in the present case the assessee never approach the appropriate authorities instead filed the application before the Assessing Officer and filed the appeal thereafter before the CIT(A). The major defect on the part of the assessee for not approaching the appropriate authorities cannot cure the lapse on the part of assessee and therefore, the CIT(A) was right in dismissing the appeal of the assessee. There is no need to interfere with the findings of the CIT(A). The contention of the assessee that the refund should have been given to the assessee does not sustain when the assessee has not availed the appropriate authority which grants the condonation of delay of applying for refund and directing the same. Thus, appeal filed by the assessee is dismissed.