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2019 (12) TMI 152

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..... d out the rectification and no cause of action lies with the assessee firm. Having said that, where the assessee feeling aggrieved has moved an appeal before the CIT(A), no doubt the order under appeal is order passed by the AO u/s 154 and the appeal should normally be filed within thirty days of receipt of the order. No fault lies with the assessee as it was under the impression that its claim has been accepted as apparent from reading of the rectification order passed u/s 154 and only on receipt of refund cheque, the assessee realized that the credit of TDS has still not been granted to it. The assessee has moved an appeal before the CIT(A) (on 25.07.2018) within a period of few days of receipt of refund cheque (on 3.07.2018). We therefor .....

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..... 377; 11 lacs received from M/s K.C. India Ltd was booked under professional fees and duly offered to tax in the return of income. However due to an over site by the assessee, the corresponding credit of TDS amounting to ₹ 1,23,596/- was carried forward to subsequent year and the assessment proceedings were completed accordingly. Subsequently, the assessee moved an application for rectification of mistake u/s 154 on 10.03.2017 seeking credit of TDS in respect of income already offered to tax and pursuant thereto, the AO passed the rectification order dated 29.09.2017 where the claim of the assessee was found correct and the findings of the AO reads as under:- In this case the return of income for AY 2014-15 was filed on 28.11.2014 on t .....

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..... the order passed by the AO u/s 154 is concerned, the assessee prayer was accepted by the AO. Therefore, there was no cause of action which lies with the assessee at that point in time in terms of moving any appeal before the ld. CIT(A). However, only when the assessee received the cheque of income tax refund pursuant the order of section 154, it was realized that even though the directions have been given to allow the credit towards TDS, however, the same was not given effect to while processing the payment towards the refund cheque. It was accordingly submitted that only on receipt of cheque, the assessee came to know that orders so passed by the AO u/s 154 has not been acted upon by the Department and accordingly assessee moved the appeal .....

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..... ation and no cause of action lies with the assessee firm. Having said that, where the assessee feeling aggrieved has moved an appeal before the ld CIT(A), no doubt the order under appeal is order passed by the AO u/s 154 and the appeal should normally be filed within thirty days of receipt of the order. However, in the instant case, no fault lies with the assessee as it was under the impression that its claim has been accepted as apparent from reading of the rectification order passed u/s 154 and only on receipt of refund cheque, the assessee realized that the credit of TDS has still not been granted to it. Thereafter, the assessee has moved an appeal before the ld CIT(A) (on 25.07.2018) within a period of few days of receipt of refund cheq .....

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