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2023 (10) TMI 974 - ITAT JODHPURClaim of the TDS and IGST payments rejected - additions u/s 143(1)(a) for the reason that the same has been shown in column no. 26B(b) for Form 3CD of the audit report - claim of the appellant rejected by CIT(A) as assessee has only filed revised Form 3CD but not filed revised computation of total income for revised return of income and hence, there is no change in the income of the assessee firm - HELD THAT:- Admittedly, the appellant assessee has objected payments of IGST and TDS as per the copy of challan - CIT(A) was required to verify the payments of the IGST and TDS as per the documentary evidences produced before him under the co-terminus powers. Merely, stating that the assessee has not filed revised return or revised computation is not valid reason is rejecting the claim of the assessee without rebuttal of the documentary evidence filed on record. In our view, this is a fit case to be remanded back to the AO to examine the claim of the appellant in respect of all the said payments towards in respect of IGST and TDS after granting proper opportunity of being heard to the appellant assessee and considering documentary evidences filed on record. On verification of the copy of the challan of the payments of IGST and TDS, the AO would liable to give credit for the said payments and issue refund if any due to the assessee thereof. Accordingly, the matter is restored to the file of the AO. Assessee appeal allowed for statistical purpose.
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