TMI Blog2021 (7) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Government by the employer. Therefore, there is an outstanding demand on the employee (including interest). We note that assessee has not explained these facts before CIT(A). We make it clear that if TDS has actually been deducted, then assessee (deductee) cannot be called upon to pay tax in terms of provisions of Section 205 of the Income Tax Act. We direct the assessee to produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra-CA. For the Respondent : Mrs. Anupama Singla-Sr. DR. ORDER PER DR. A. L. SAINI, ACCOUNTANT MEMBER : Captioned appeal filed by the Assessee pertaining to A.Y.2017-18 is directed against the order passed by the ld. Commissioner of Income Tax(Appeals), Surat-3, [Ld.CIT(A)] dated 24.03.2021 which in turn arises out of assessment order passed by the ld. Assessing Officer dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the credit in accordance with law. 4. We have heard both the parties and perused the material available on record. We note that assessee is an employee of ABG Shipyard Ltd. The said employer company has gone bankrupt and therefore did not deposit the TDS deducted to the tune of Rs.39,510/-. Later on, the Revenue has raised the demand on assessee to the tune of Rs.52,000/- (including intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. Therefore, we set aside the order of the learned CIT(A) and remit the issue back to the file of the learned CIT(A) with the direction to examine the salary slip, amount deducted as TDS from the salary but not deposited to the Government account and examine the income tax return filed by the assessee and thereafter credit for TDS may be allowed to the assessee in accordance with law. Statistic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
