9911796707
TMI Blog2022 (6) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... d certain common grounds of appeals, certain facts are common in both the appeals, thus, both the appeals are clubbed and heard together and are decided by this consolidate order to avoid the conflicting decision. With the consent of parties, the appeal for A.Y. 2016-17 in ITA No. 154/Srt/2021 is treated as 'lead' case, wherein the assessee has raised following grounds of appeal:- "1. The Ld. CIT(A) has erred on the facts of the case in law by not allowing credit of TDS deducted by the employer but not deposited to Government Account (Rs. 3,55,097/-) 2. Prayer 2.1 The credit for TDS Rs. 3,55,097/- may kindly be allowed. 2.2 Personal hearing may be granted. 2.3 Any other relief that your honours may deem fit may be granted. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. CIT(A)/NFAC after considering the statement of fact that the employer of the assessee i.e. ABG Shipyard Ltd. deducted tax at source but TDS returns were not filed, due to which the same is not reflected in Form 26AS. On the details available on record TDS of Rs. 6,13,957/- was deducted but remitted only Rin government account. The ld.CIT(A)/NFAC on his observation dismissed the appeal of the assessee. Further aggrieved, against the order of ld CIT(A), the assessee has filed the present before this Tribunal. 5. We have heard the submission of the ld. Authorised Representative (AR) of the assessee and the Departmental Representative (DR) for the Revenue. The ld. AR of the assessee submits that the assessee is an employed with ABG Shipyar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that, the matter may be restored to the AO for limited verification. 7. We have considered the rival submission of both the parties and perused the material available on record. The intimation issued by CPC/AO under section 143(1) of the Act dated 15/06/2018 was issued AO/CPC, and created demand for the want of TDS return by employed. We find that the assessee filed an appeal before CIT(A) on 28.06.2018. The appeal of the assessee was transferred to NFAC in term of notification of CBDT dated 25.09.2020. The ld. CIT(A)/NFAC passed the order on 08/09/2021. The ld. CIT(A)/NFAC passed its order on the basis of details of intimation U/s 143(1) of the Act and the statement of fact was pleaded by assessee in Form 35 (the appeal filed the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o add, amend, modify alter or delete any of the grounds at the time of hearing."
10. Since the facts in this appeal is similar as in ITA No. 154/Srt/2021 for the Assessment year 2016-17, except variation of addition. Therefore, considering the totality of facts and circumstances of the case, the finding given by us in the former paras i.e. in ITA No. 154/Srt/2021 for the Assessment year 2016-17 shall apply mutatis mutandis in this appeal also. In the result, the appeal of the assessee is allowed for statistical purposes.
11. In the result, both the appeals of the assessee are allowed for statistical purposes only.
Order pronounced on 06/06/2022, in open court and result was also placed on notice board. X X X X Extracts X X X X X X X X Extracts X X X X
|
