9911796707
TMI Blog2024 (3) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ication may get filed after 4 year u/s. 154 of the Act, but the provision of section 155 of very well give powers to the ld. AO to rectify the apparent credit of taxes to be given as the assessee has taken efforts to get rectified the TDS credit which is matching with the consequential salary offered by the assessee and is supported by the form no. 16 and the online credit of taxes appearing in his account the said tax credit cannot be denied to the assessee and therefore, considering the specific facts placed before us and there is genuine tax credit denied by the ld. AO even the tax credit reflected in the form no. 16 cannot be denied which is denied and demand is raised is required to be rectified and the ld. AO is directed to pass the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is filed on 04.04.2022 these period being affected on account of Pandemic Covid-19 we condone the delay in bringing the present appeal which is delayed by 309 days as the same is covered by the apex court suo moto direction and considering the facts of the case we condone the delay in bringing the present appeal. 4. Succinctly, the fact as culled out from the records is that the return of income for the Asstt. Year 2008-09 filled on 18.08.2008. The total income shown as per ITR 3,92,297/- . The tax payable on said income was Rs. 34701/-. Total Tax payable Rs. 34701/- adjusted against TDS deduced by the employer Rs. 36400/-. In assessment u/s 143(1) TDS credit has not been given by AO due to mismatch of TDS. Assessee has approach to T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnection I write to request your honor as under: 1. I am retired employee of Dena Bank and as a sr. manager on dt. 31.08.2014. from Udaipur 2. That the said Appeal pertain to A.Y. 2008-09 and regarding Demand Due to mismatch of TDS Credit. 3. I have filled my ITR for the AY 2008-09 on dt 18.08.2008 showing Total Income as per ITR of Rs. 392297/- and Tax payable on such income amounting to Rs. 34701/- which has been adjusted against TDS Deducted by Dena Bank Bhilwara and Udaipur Branch on salary income for Rs. 36400/- and accordingly claim of Refund of Rs. 1700/-(36400-34700). Copy of ITR and TDS Certificate issued by Udaipur branch are submitted at the time of filling Appeal. 4. The came to know that 4. That it comes to my notice on 16.10.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider the request for period of serious pandemic situation due to COVID. 8. I would also like to state here that when its come to my knowledge regarding demand of A.Y. 2008-09 I have complete the TDS mismatch issue within 6 month and after that make application for Rectification. 9. That Refund claimed during A.Y. 2017-18 Rs. 18520/- and refund claimed during the A.Y. 2018- 19 Rs. 11060/-has been adjusted against the demand of A.Y. 2008-09. Under the facts and circumstances discussed herein above I would like to request to your kind good self that kindly consider my request as a senior citizen and order the AO to rectify the Order for A.Y. 2008-09 and reduce the demand accordingly and refund the amount which has been adjusted U/s 245 duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On being continuously following up the assessee could get rectified TDS return and after showing in Traces the said credit the assessee made application u/s 154 to the ITO Ward 4 Udaipur on dt. 16.08.2018 and they reject the application on the ground that rectification is more than 4 years old and it s not allowable. The assessee carried the matter before the ld. CIT (A) Appeal Udaipur but same has also been dismissed by CIT (Appeals) National faceless Appeal Centre on dt. 25.03.2021. At that time all my family members were suffering from COVID 19 and its take a year to recover from the COVID as such I Could not Appeal to ITAT within prescribed time limit. The bench noted that the assessee is a senior citizen and retired from Dena Bank, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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