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TMI Blog2025 (2) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... year 2020-21. For the sake of convenience, these were heard together and are being disposed off by this common order. The Revenue has raised the following grounds of appeal: - "(i) Law and on facts of the case by deciding the case in favour of the assessee relying on the premise that matter before him for adjudication is pertaining to not giving the TDS credit of Rs. 79,72,554/as per 26AS statement and ignoring the very fact of the matter that the assessee did not even claim such TDS to the tune of Rs. 79,72,554/in its ITR. (ii) Law and on facts of the case by giving relief of Rs. 79,72,554/holding that on the basis of Form 26AS statement, the TDS, which was not claimed in the : Return of Income may also be allowed to the assessee. i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee preferred an appeal before the Ld. CIT(A) who allowed the appeal of the assessee for statistical purposes. Thereby he directed the Assessing Officer to give credit for the prepaid taxes. Aggrieved against this, both the Revenue and the Assessee have filed appeal and cross-objection respectively. 4. Apropos to the grounds of appeal, the Ld. DR supported the action of the Assessing Authority and also pointed out that the assessee had also approached to the Chief Commissioner of Income Tax, Allahabad, by way of an application u/s 119(2)(b) of Income Tax Act, 1961 (hereinafter referred as to "Act") and the same application was rejected. The Ld. CIT(A) ought not to have entertained the appeal of the assessee. 5. On the other han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mity in the impugned order. The tax-payer should not be subjected to harassment merely on the basis of some mistake occurred due to technical glitch of software. 8. The Hon'ble Supreme Court in the case of Aluminium Corporation of India Ltd vs Union of India & Ors (1975) 2 SCC 472 has observed as under: "If we may anticipate our ultimate conclusion even at the opening stage, this appeal deserves to be allowed as a matter of law but what is more significant for society are three unhappy features which, we feel confident, the State will seriously consider. They are: (a) that good government involves not only diligent collection of taxes, but also ready refunds of excess levies, (b) that simplicity or easy comprehensibility in drafting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Ld. CIT(A) was justified in directing the Assessing Officer to give credit to the tax deducted at source. Therefore, we do not see any reason to interfere in the finding of the Ld. CIT(A). The grounds of appeal of the Revenue are hereby dismissed. In the result, the appeal of the Revenue stands dismissed. 10. Now, coming to cross objection filed by the assessee. The only grievance is against the non-payment of interest on the refund due. Ld. Counsel contended that the case of the assessee is that the AO did not give credit of taxes deducted. Had the credit been given there would have been refund due and assessee would be entitled for interest on the amount of refund due. On the other hand, the Ld. DR opposed the submissions. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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