9911796707
TMI Blog2021 (12) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.09.2021 is erroneous, contrary to law and facts of the case. 2. a) Commissioner of Income Tax (Appeals) is not justified in holding that the Assessing Officer has rightfully disallowed credit for TDS of Rs. 80,951/- on the ground that there is no proof to that extent that the same was deducted and deposited with the Government. Commissioner of Income Tax (Appeals) is not justified in stating so when the Appellant had furnished details of fee collections, TDS thereon and Assessment Year in which such TDS is available in Form 26AS. b) Commissioner of Income Tax (Appeals) is not justified in stating that Rs. 80,951/- does not appear to exists in the tax deduction database of the Income Tax department without putting it to the Appellant e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the said adjustment, the assessee filed an appeal before the CIT(A) and contended that during the year under consideration, the assessee received a gross receipt of 32,81,767/- from which a TDS of Rs. 36,93,506/- was deducted. The said TDS was also reflected in Form No. 26AS and hence the CPC was not justified in giving short TDS credit resulting demand of Rs. 1,71,360/-. The CIT(A) has partly allowed the claim of the assessee and confirmed the non grant of credit to the extent of Rs. 80,951/-, while passing the impugned order. 4. Before the Tribunal, the learned AR of the assessee has submitted that the assessee has produced all the details of gross receipts, TDS deducted which is reflected in Form 26AS. He has further contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 154 of the Act. Further the CIT(A) has directed the assessee to provide the information for the purpose of implementing the directions issued to the CPC. Thus, it is manifest from the impugned order that the CIT(A), instead of getting relevant details and facts verified by calling a remand report from the Assessing Officer, has directed the CPC to consider the issue and allow the claim. Since the assessee has claimed that the relevant details were filed in the proceedings under section 154 of the Act as well as before the CIT(A) therefore, in the interest of justice, we set aside this issue to the record of the Assessing Officer to verify the relevant details and correctness of the claim of the assessee regarding the TDS credit. The Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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