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TMI Blog2023 (10) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... R ORDER PER DR. M. L. MEENA, AM: This captioned appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 15.03.2022 in respect of Assessment Year 2018-19 challenging therein the rejection of the appellant's claim of the TDS and IGST payments. 2. At the outset, the ld. counsel for the assessee has submitted that the CPC, Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) has been furnished rejected the claim of the appellant that the 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. 4. We have heard both the sides, perused the record, written submissions and the impugned order. Admittedly, the appellant assessee has objected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led 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.
5. In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 18.10.2023 X X X X Extracts X X X X X X X X Extracts X X X X
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