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TMI Blog2025 (1) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. Makwana, Sr.DR ORDER PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.03-05-2024 passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi ["Ld.CIT(A)"] and it relates to AY. 2021-22. The assessee is aggrieved by the decision of the Ld.CIT(A) in restoring the issue relating to withdrawal of refund already granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Act against the refund granted in the above said order, the assessee filed another rectification petition u/s 154 of the Act on 09-02-2023. The same was processed and in that intimation also, the full amount of TDS credit was given. On the very same day, another rectification order u/s. 154 of the Act was passed, wherein also the full credit of TDS was given. 4. Subsequently, the CPC suo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has accepted the contentions of the assessee. However, he has restored the matter to the file of the jurisdictional AO with a direction to examine the claim of the assessee in accordance with the provisions of section 199 r.w. Rule 37(VA) of the Income Tax Rules, 1962 ("the Rules"). The Ld.AR submitted that the order so passed by the Ld.CIT(A) is not in accordance with law for more than one reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 154 of the Act and it results in violation of principle of natural justice also. 7. Accordingly, in the facts of the case discussed above, we are of the view that the CPC was not justified in reducing the TDS credit and raising a demand upon the assessee. Accordingly, we set aside the order passed by the Ld.CIT(A) and direct the AO/CPC to allow the full credit of TDS to the assessee and according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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