9911796707
TMI Blog2023 (6) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A) has remanded the matter to the file of A.O. for de-novo verification. No reason to interfere with the direction of the CIT(A) to the A.O. for the de-novo verification, accordingly, find no merit in the grounds of Appeal of the assessee. We deem it fit to direct the A.O. to comply with the directions of CIT(A) and pass order in accordance with law within six months from the date of the receipt of this order. Thus, the Grounds of Appeal of the assessee are dismissed. - I.T.A. No. 2169/DEL/2022 - - - Dated:- 28-6-2023 - Dr. B. R. R. Kumar, Accountant Member And Shri Yogesh Kumar U.S., Judicial Member For the Assessee : SH. M. P. Rastogi, Adv For the Department : Sh. Anuj Garg, Sr. DR ORDER PER YOGESH KUMAR U.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 19/11/2021 remanded the matter to the file of A.O with following observations:- It is a fact that the employer of the appellant had deposited TDS amount but the mis-match arises prima-facie due to TDS deposit under wrong major head. The screen shots of challan status on TIN Website clearly shows that the TDS was deposited under corporation tax (0020) instead of income tax (0021) Hence, the appellant is directed to furnish original Form No. 16 with the AQ and then the A.O. shall verify the TDS deposit amounts by Texl Exports P. Ltd, in respect of the deduction of tax on payment of salary to the appellant in question in consultation with AO-TDS of the employer. Moreover, if the verification process affirms the veracity of TDS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d both the parties and perused the material available on record. It is found from the record and findings of the CIT(A) that the deductor has deducted the tax at source and deposited the same which is appearing in the challan status in TIN Website but the same is not appearing in 26AS of the assessee. It is the case of the assessee is that these TDS deposits belongs to him on the basis of manual form No. 16 issued by the employer, therefore, because these TDS amounts do not reflect in 26As of the assessee. Since there is a mis-match of amount deposited by Texl Export Pvt. Ltd. and TDS reflected in 26As of the assessee, the CIT(A) has remanded the matter to the file of A.O. for de-novo verification. We find no reason to interfere with the di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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