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2023 (8) TMI 672 - ITAT DELHIAdjustment and issuing intimation u/s 143(1)(a) by CPC - whether Centralized Processing Centre (CPC) could not have made the disallowance u/s 143(1)(a) as it is beyond the scope of the adjustment enumerated in the said provision? - HELD THAT:- We find, the first appellate authority has not examined the aforesaid aspects, may be because, as submitted by the learned counsel for the assessee, the appeal proceedings were conducted through faceless mechanism. Therefore, we are inclined to restore the issue to the file of the first appellate authority to examine assessee’s contention regarding non-compliance with the conditions enshrined in first and second proviso to section 143(1)(a) - FAA is also directed to consider all other submissions of the assessee disputing the disallowances. Ground is allowed for statistical purposes. Credit for TDS - We do not find any infirmity in the decision of the FAA as he has directed AO to verify whether corresponding income relating to TDS amount credit for which it has been claimed by the assessee, has been offered to tax or not and thereafter allow the credit. In any case of the matter, the restriction imposed u/s 251 is only in respect of the first appellate authority. we direct the AO to verify whether the assessee has offered the corresponding income in relation to which it has claimed credit for TDS amount and thereafter allow the credit. Non grant of TDS credit in the written submissions filed before the first appellate authority, which was not considered - objection of DR on entertaining the issue is unacceptable. Be that as it may be, it is the case of the assessee that, though, the TDS amount of Rs. 5,76,79,710 is appearing in Form 26AS, however, the assessee has inadvertently not claimed the TDS credit in the return of income. The learned counsel has further submitted before us that he is ready to furnish a reconciliation statement before the Assessing Officer indicating that income corresponding to the TDS amount has been offered to tax. We are inclined to restore the issue to the Assessing Officer for examining assessee’s claim after verifying the TDS credit appearing in Form 26AS and also the reconciliation statement to be filed by the assessee to ascertain whether the corresponding income in relation to the claim of TDS has been offered to tax by the assessee or not. Needless to mention, the Assessing Officer must provide reasonable opportunity of hearing to the assessee.
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