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TMI Blog2022 (12) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... R Present appeal has been filed by the assessee against order passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "the NFAC"] dated 26.4.2021 passed under section 250(6)of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short]for the Asst. Year 2018-19. 2. Grounds of appeal raised by the assessee read as under: "1. The ld.CIT(A) has erred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the assessee preferred appeal before the ld. CIT(A) who dismissed the assessee's appeal stating that short TDS credit had been rightly denied to the assessee since it was not available to the assessee as per the information available on-line in Form No.26AS relating to the assessee, which Form reflected all details of TDS deducted on the assessee. The relevant finding of the ld.CIT(A) from par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S filed before us. But a closer scrutiny of the Ld.CIT(A)'s order and Form No.26AS revealed that while the Ld.CIT(A) had noted this mismatch in Form No.26AS as on the date of processing of the return under section 143(1) i.e. 10-12-2019 and at time of rejection of the rectification application-filed u/s 154 of the Act on 14-8-2020,the Form No.26AS filed before us by the assessee was updated form w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, this updated Form No.26AS filed by the assessee before us, reflecting all the TDS earlier noted as not deducted but now shown as deducted, needs to be verified by the Department and for the said purpose we restore the issue back to the AO to verify the authenticity of Form No.26AS now filed by the assessee before us, and thereafter allow credit of TDS as per law. Accordingly, grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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