2019 (9) TMI 340

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irection to the AO to allow the TDS credit based on the certificate furnished by the assessee when there is possibility that the amount may not have deposited in bank account by deductor or transaction was not genuine therefore the same is not reflecting in Form No. 26AS. 2. The appellant craves leave to add, amend or alter any of the above grounds of appeal." 3. This is the second round of litigation before the Tribunal on limited issue of not granting TDS credit to the assessee on the basis of original TDS certificates furnished by the assessee at the time of assessment proceedings. 4. The facts germane to the present appeal are : The assessment u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for the imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decided on 06-05-2014. For the sake of completeness the relevant extract of the directions of Co-ordinate Bench vide order dated 30-06-2014 are reproduced here-in-below : 50. Not being satisfied with the directions of the CIT(A), assessee is in appeal before us. It has been contended before us that non-availability of entire credit in the 26AS statement is on account of default on the part of the deductors of tax in filing the e-TDS returns incorrectly. However, such default on the part of the tax deductors cannot be a ground to deny credit to the assessee for the taxes deducted on its behalf, which is fully supported by the TDS certificates on record. The learned counsel for the assessee pointed out that even the CBDT vide its Instructio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ors. 52. On the other hand, the learned Departmental Representative has not disputed the position canvassed by the assessee that due credit for the TDS deserves to be allowed. 53. Having considered the aforesaid position canvassed by the assessee, we deem it fit and proper to affirm the directions of the CIT(A) with certain modifications. The Assessing Officer is hereby directed to allow credit for the tax deducted at source on behalf of the assessee in the light of the judgement of the Hon'ble Allahabad High Court in the case of Rakesh Kumar Gupta (supra). Thus, on this aspect, assessee succeeds for statistical purposes. 4.2 The Assessing Officer at the time of passing order giving effect to the order of Tribunal did not comply with d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Assessing Officer has violated the directions of Tribunal. In ITA No. 1676/PN/2012 by the assessee the Tribunal vide order dated 30-06-2014 had in unambiguous terms directed the Assessing Officer to grant the benefit of TDS credit on the basis of original TDS certificates filed by the assessee. The Assessing Officer while passing the order giving effect to the order of Tribunal has deliberately closed his eyes on the directions of Tribunal. In the second round of appeal, the Commissioner of Income Tax (Appeals) again vide order dated 23-12-2016 directed the Assessing Officer to comply with the directions of Tribunal but till date the Assessing Officer has not given effect to the order of Tribunal dated 30-06-2014. 6. Shri N. Ashok Babu....