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TMI Blog2019 (9) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 directed the Assessing Officer to comply with the directions of Tribunal but till date the Assessing Officer has not given effect to the order of Tribunal dated 30-06-2014. Shri N. Ashok Babu representing the Department filed a copy of the order dated 16-07-2019 passed u/s. 154 by the Assessing Officer giving effect to the directions of Tribunal order dated 30-06-2014. AO has now complied with the directions of Tribunal though belatedly. The present appeal filed by the Revenue is without any merit. We see no infirmity in the directions by the First Appellant Authority to Assessing Officer to comply with the decision of Tribunal. In fact, judicial discipline demands that the Assessing Officer should have complied with the directions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 4,99,92,971/- to the assessee, though the assessee furnished original TDS certificates. The assessee filed appeal before the Commissioner of Income Tax (Appeals) against the additions/disallowances made by the Assessing Officer and also assailing the action of Assessing Officer in not granting TDS credit of the entire amount as claimed. The Commissioner of Income Tax (Appeals) vide order dated 31-05-2012 directed the Assessing Officer to allow credit of TDS to the assessee on the basis of credits available in Form No. 26AS statements as on the date of giving effect to his order. 4.1 Still aggrieved, the assessee filed appeal before the Tribunal in ITA No. 1676/PN/2012 for assessment year 2008-09 inter alia challenging the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to grant the credit to the tax payer. In the course of hearing, the learned counsel has also referred to the following observations of the Hon'ble Allahabad High Court in the case of Rakesh Kumar Gupta vs. Union of India & Others vide Civil Misc. Writ Petition (Tax) No.657 of 2013 dated 06.05.2014, which has dealt with a somewhat similar controversy :- "In the light of the aforesaid, we find from the perusal of the counter affidavit, that the respondents have denied refunding the TDS on the ground that the refund would only be granted when the TDS matches with the details mentioned in Form 26AS. Since the mismatching is not attributable to the assessee and the fault solely lay with the deductor, we find that a case has been made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order giving effect passed by Assessing Officer dated 05-12-2014, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) vide impugned order directed the Assessing Officer to follow the directions of the Tribunal in granting TDS credit based on the TDS certificate filed by the appellant. The relevant extract of the findings of directions of Commissioner of Income Tax (Appeals) are reproduced here-in-below : "4.2 The AO ought to have followed the decision of the Tribunal in granting TDS based on the TDS certificate filed by the appellant, though the amounts are not reflected in Form 26AS. The AO is directed to once again to allow the TDS credit based on the certificates furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X
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