2023 (5) TMI 627

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..... to the assessee, we direct the ld. Assessing Officer to carry out the necessary verification process at the earliest and after being satisfied about TDS claim of the assessee to grant the credit within four months from the date of receiving this order and also direct the assessee not to delay the aforesaid proceedings by taking adjournment unless otherwise required for reasonable cause for filing of necessary details. Appeal of the assessee is allowed for statistical purposes. - I.T.A. No. 127/KOL/2023 - - - Dated:- 11-4-2023 - Dr. Manish Borad, Accountant Member And Shri Sonjoy Sarma, Judicial Member Shri Hiranmay Gongopadhyay and Shri Ajay Goggar, A.R.,, appeared on behalf of the assessee Shri Vijay Kumar, Addl. CIT, ap .....

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..... -company under the PAN: AAGCB2001F in the return of income filed for A.Y. 2017-18. However, while processing the return, the ld. Assessing Officer denied the claim since the alleged TDS was not appearing in the 26AS under the PAN i.e. AAGCB2001F. 4. The assessee challenged this action of the ld. Assessing Officer before the ld. CIT(Appeals). He accepted the assessee s contention and restored the matter to the file of ld. Assessing Officer for carrying out necessary exercises and grant the tax credit observing as follows:- 4.3. I have gone through the submission of the assessee and the AO. To the best of my understanding, in such matter initiative has to be taken by the assesese for migration of the TDS credit and thereafter AO has t .....

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..... N: AAGCB2001F, but still some of the customers of the erstwhile Haldia Petrochemicals Limited have deposited TDS under the old PAN. 8. However, considering the fact that the claim of the assessee is valid and credit of the tax deducted at source has to be given to the assessee, we direct the ld. Assessing Officer to carry out the necessary verification process at the earliest and after being satisfied about TDS claim of the assessee to grant the credit within four months from the date of receiving this order and also direct the assessee not to delay the aforesaid proceedings by taking adjournment unless otherwise required for reasonable cause for filing of necessary details. 9. In the result, the appeal of the assessee is allowed for .....

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