9911796707
TMI Blog2021 (9) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... ted filing of this appeal. The reasons stated in the Affidavit is that the assessee-firm for identical relief claimed in this appeal had also filed a rectification before the CIT(A) on 05.10.2018 (this is within 32 days from the CIT(A) order dated 29.08.2018) hoping to get relief from the first appellate authority and since the CIT(A) did not dispose of the rectification application, this appeal was filed belatedly. It was submitted that the continued lockdown due to Covid-19 Pandemic also contributed to the filing of this appeal belatedly. 2.1 The learned Standing Counsel submitted that when the assessee has pursuing a remedy by filing an application u/s 154 of the I.T.Act, it ought to have awaited the outcome of the same and not file an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid intimation, which was disposed of by the CPC vide order dated 19.10.2017 giving credit for TDS of Rs. 1,52,224 only. 4. Aggrieved by the rectification order passed u/s 154 of the I.T.Act (order dated 19.10.2017), the assessee preferred an appeal to the first appellate authority. The CIT(A) vide his order dated 29.08.2018 directed the A.O. to give further credit of Rs. 99,834 based on the TDS appearing in Form No.AS-26 and held that the Assessing Officer has reported TDS cannot be given for other amounts. As against the order of the CIT(A) dated 29.08.2018, the assessee filed a rectification application u/s 154 of the I.T.Act on 05.10.2018. Since the rectification application dated 05.10.2018 was not disposed of by the CIT(A), the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given effect by giving TDS credit for a sum of Rs. 2,53,376 instead of Rs. 2,94,511 claimed by the assessee. The prayer of the assessee is that as per the judicial pronouncements relied on (supra), the assessee is entitled to credit for TDS for a sum of Rs. 2,94,511 or 2,78,403 as the case may be u/s 199 r.w.s. 205 of the I.T.Act. The assessee has given a chart giving the details of TDS credit claimed by the assessee for the assessment year 2016-2017. There is no reason given by the A.O. in his order giving effect of the order (order dated 18.01.2019) why the TDS credit has been limited to Rs. 2,53,376. In such circumstances, I direct the A.O. to grant the benefit of TDS claimed by the assessee in respect of income disclosed for assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
