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2022 (6) TMI 1318 - ITAT SURATDisallowing credit of TDS deducted by the employer but not deposited to Government Account - HELD THAT:- We find that the assessee filed an appeal before CIT(A) on 28.06.2018. The appeal of the assessee was transferred to NFAC in term of notification of CBDT dated 25.09.2020. The ld. CIT(A)/NFAC passed the order on 08/09/2021. CIT(A)/NFAC passed its order on the basis of details of intimation U/s 143(1) of the Act and the statement of fact was pleaded by assessee in Form 35 (the appeal filed the ld. CIT(A)/NFAC). Before us, assessee has furnished a copy of Form 26-AS for the financial year under consideration. On perusal of copy of entry in Form 26AS, we find that there are certain tax credit shown in Form 26AS, therefore, we restore the case to the file of Assessing Officer/CPC to verify the facts and grant the credit/set off of tax shown in Form 26AS and passed the speaking order in accordance with law. AO is directed to grant reasonable opportunity to the assessee before passing the order. The assessee is also directed to provide all necessary information and evidence including the copy of Form-26AS to the AO. The AO is also directed to consider the decision of Kartik Vijaysinh Soanvane [2021 (11) TMI 682 - GUJARAT HIGH COURT] and pass the order in accordance with law. In the result, the ground of appeal raised by the assessee is allowed for statistical purposes. In the result, the appeal of the assessee is allowed for statistical purpose.
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