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TMI Blog2022 (10) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... tion all the facts before him which make it unreasonable , unjustified and bad in law and facts, therefore, liable to be quashed. (ii) The Income Tax Return is erroneously considered invalid u/s 139 (9). The objection were never communicated to assessee for reply. (iii) The rejection of refund claim is bad in law and not based on the facts of the case. (iv) The rejection is against the principal of natural justice. (v) The rejection also is not in conformity with the judicial pronouncements and CBDT Guidelines. (vi) The rejection is unreasonably penalizing for technical errors / omission. (vii) The Income Tax Department has unreasonably denied providing tax credit without considering the information on record. (viii) The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO to communicate separately about the defective return as in your case the department already informed you on 23.04.2013 about the defective return for AY 2012-13. Since, you failed to respond within the allotted time, the return filed was treated is invalid. In other words, it will be as if you never filed your ITR for the year under consideration i.e. AY 2012- 13. In view of the above facts and also for the reason already communicated that the TDS was in the name of M/s MHVS Finlease Pvt. Ltd. the rectification application u/s 154 of the Act and claim of refund is hereby rejected." 4. Upon assessee's appeal, ld. CIT (A) noted the assessee's contentions that the said notice about return being defective as claimed by the AO was not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly stated throughout the proceedings for its TDS claim of Rs.275190.00 that the benefit of such claim has not been availed by M/s. MHVS Finleese Pvt. Ltd. (further changed its name AA Finlease Pvt. Ltd.) and the respected income is shown by AA Finlease Pvt. Ltd. in its financial statement. Therefore, the revenue, having assessed M/s AA Finlease Pvt. Ltd's income in respect to such TDS claim and cannot now deny the assessee's claim of Refund merely on the technical ground that the TDS credit could not be given to Non Existent Company. 8. The income shown in the TDS certificate has either to be taxed in the hands of the MHVS Finlease Pvt. Lid or in the hands of the AA Finlease Pvt. Ltd. 9. MHVS Finlease Pvt. Ltd. has not filed re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order); it has been decided by the Board that when an assessee approaches the Assessing officer with requisite details and particulars in tile form of TDS certificate as an evidence against any mismatched amount, the said Assessing Officer will verify whether or not the deductor has made payment of the TDS in the Government Account and if the payment has been made credit of the same should be given to the assessee. However, the Assessing Officer is at liberty to ascertain and verify the true and correct position about the TDS with tile relevant AO (TOS). The AO may also, if deemed necessary, issue notice to the deductor to compel him to file correction statement 8S per the procedure laid down. Prayer: In the facts and circumstance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allotted time, the return filed has been treated as invalid. The AO has also stated that in other words, it would be held as if the appellant had never filed the ITR for the year under consideration i.e. AY 2012-13. Section 246A of the Act specifically mentions the orders passed under various sections of the Income Tax Act, 1961 against which appeals can be filed before CIT (Appeals). However, the Section 246A does not provide for filing any appeal before CIT(Appeals) against treating the return of income as invalid u/s 139(9) of the Income Tax Act. 1961. Considering the facts of the case, I am of the considered view that the appeal in the instant case is not maintainable u/s 246A: Accordingly, the present appeal is dismissed as not mai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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