9911796707
TMI Blog2022 (10) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been granted credit of TDS, for no default on behalf of the assessee. It is a fit case where the assessee should be granted necessary credit of TDS paid by AO and he may accordingly internally coordinate with CPC so that the assessee does not have to undergo any further difficulty / inconvenience for no default on his part. - ITA No. 163/Rjt/2018 - - - Dated:- 19-10-2022 - Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member For the Assessee : None For the Revenue : Shri B.D. Gupta, Sr. D.R. ORDER PER :SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER : - This assessee s appeal for A.Y. 2015-16, arises from order of the CIT(A), Jamnagar dated 27-03-2018, in Appeal No. CIT(A)/Jam/117/17- 18/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 51,677/- and therefore, ACIT, CPC Ghaziabad has correctly passed the order by holding the appellant as assessee in default. The ACIT, CPC Ghaziabad has also correctly charge the interest of Rs. 3,898.50/- on the short payment of Rs. 51,677/-. The appellant in his submission dated 16/11/2017 has relied upon decision of hon'ble Supreme Court in the case of M/s. Hindustan Coca Cola Beverage Vs. CIT, 293 ITR 226. But in my opinion ratio of this decision of Hon. Supreme Court and also circular no. 275/201/95-IT dated 29/01/1997 are not applicable to the case of the appellant in view of the fact that the appellant has not been able to furnish any evidences and details to show that the payee has shown the amount/income received from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter and Tribunal may accordingly give appropriate directions. 6. We have perused the rival contentions and the material on record. In our view, from the records, it seems that the assessee has in fact deposited TDS and there is no short deduction of TDS (as evident from the Justification Report submitted by the Revenue). Accordingly, the matter is being restored to the file of the concerned Assessing Officer, who is directed to grant necessary credit to the assessee for TDS deducted and delete demand on account of short deduction of TDS and consequential interest. In our view, in the instant case, the assessee has deducted and deposited TDS within time, but due to a technical error in CPC site, the assessee has not been granted credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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