AI Structured Summary
Not yet generated for this judgment
Judgment
PER SATBEER SINGH GODARA, JM:
This assessee’s appeal for assessment year 2022-23, arises against the Commissioner of Income Tax (Appeals); Addl./JCIT(A)-6 [in short, the “CIT(A)”], Kolkata’s order dated 12.05.2026 passed in DIN and order no. ITBA/APL/S/250/2026-27/1088953690(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
The assessee has raised following grounds of appeal:
“(1)The Order u/s 250 is Bad in Law and Results in Impermissible Double Taxation inasmuch as TDS Credit has been Wrongfully Denied to the Appellant Despite Cogent and Unimpeachable Documentary Evidence of Deduction, and Notwithstanding that Form 26AS is Not Conclusive and Cannot Override Primary Evidence of Deduction at Source
2.The learned CIT(A), erred in Law and Acted Without Jurisdiction in Dismissing the Appeal whilst Simultaneously Acknowledging the Bar under Section 205 of the Income Tax Act, 1961 against Enforcement of the Demand, thereby Rendering the Impugned Order Internally Inconsistent, Self Contradictory and Perverse
3.The learned CIT(A), erred in Law in Upholding the Levy of Interest u/s 234A which is Consequential to the Wrongful Denial of TDS Credit and Deserves to be Deleted in its Entirety once Full TDS Credit is Allowed.
4.The Appellant craves leave to add, alter, amend, or vary any of the foregoing Grounds of Appeal at or before the time of hearing, with the permission of this Hon’ble Tribunal”
Suffice to say, the sole substantive issue raised in the assessee’s instant appeal is that both the learned lower authorities have erred in law and on facts in not granting the benefit of TDS credit in CPC’s Processing u/s 143(1)A of the Act as upheld in the lower appellate discussion. The Revenue very fairly concedes that such an issue of reconciliation indeed requires to be re-examined /re-verified at the learned Assessing Officer’s level only. This tribunal thus deems it appropriate to restore the matter in the assessee’s instant appeal to learned Assessing Officer for his afresh adjudication, reconciliation and factual verification as per law within three effective opportunities at the taxpayer’s risk and responsibility only.
The appeal of the assessee is allowed for statistical purposes.