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TMI Blog2020 (12) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided to the assessee to explain its case whether it has accounted and declared the income in respect of TDS, which it is claiming refund. For the above said reasons, the case is restored to the file of the A.O. The assessee shall co-operate with the A.O. and shall furnish the necessary details called for. It is ordered accordingly. - ITA No.2265/Bang/2019 - - - Dated:- 22-10-2020 - Shri George George K, JM And Shri B.R.Baskaran, AM For the Appellant : Sri.B.T.Shetty, CA For the Respondent : Sri.S.Sundar Rajan, JCIT-DR ORDER PER GEORGE GEORGE K, JM : This appeal at the instance of the assessee is directed against CIT(A) s order dated 06.12.2018. The relevant assessment year is 2013-2014. 2. The ground rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of ₹ 3,04,778. 4. In connection with the above assessment, the assessee had not claimed TDS credit of ₹ 23,87,640, which was not available in Form No.AS26 at the time of filing of the return of income on 01.10.2013. According to the learned AR, on later date, two clients remitted TDS and filed TDS return after 30th September 2013 and credits were available in Form No.AS26. The details of the two clients are as follows:- (i) Vedavaag Systems Ltd. TAN No.HYDS03265D TDS of ₹ 19,60,588/-. (ii) Vision Plus Security Control Pvt. Ltd. TAN No.DELV10699D TDS of ₹ 4,27,052/-. 5. The assessee filed an application u/s 154 of the I.T.Act dated 19.07.2016 requesting the A.O. to give credit for above TDS an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the details within one week from the date of letter). However, order u/s 154 of the I.T.Act was passed on 24.08.2016 (on the same date the assessee was requested to furnish the details). Therefore, it was submitted that the assessee was not given proper opportunity to explain his case before rejecting its application u/s 154 of the I.T.Act. The learned Counsel stated that due to financial difficulty and business slowdown, the employees and the senior financial officer had left the organization. It was stated that hearing notice was not received from CIT(A) s office, hence, there was no representation before the CIT(A). 8. The learned Departmental Representative supported the orders of the Income Tax Authorities. 9. We have heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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