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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 ..... orders but unilateral reduction in TDS credit in the subsequent order - AR submitted that this rectification order has been passed by the CPC, without giving an opportunity to the assessee by way of issuance of any notice or otherwise HELD THAT:- As submitted by the Ld.AR, the CPC has given full credit of TDS in three of its orders. However, in the last order passed u/s. 154 of the Act, the TDS a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber For the Assessee : Shri F.V. Irani For the Revenue : Shri R.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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. 3. Since there was mistake in granting of interest u/s. 244A 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication orders. The Ld.AR submitted that the Ld.CIT(A) in principle 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action of the CPC is not in accordance with the provisions of sec.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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