TaxTMI 
TaxTMI 
TaxTMI 
2022 (10) TMI 848
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....s assessee's appeal for A.Y. 2015-16, arises from order of the CIT(A), Jamnagar dated 27-03-2018, in Appeal No. CIT(A)/Jam/117/17- 18/1544, proceedings under section 154 of the Income Tax Act, 1961; in short "the Act". 2. The assessee has taken the following grounds of appeal:- "1) THE LEARNED DEPARTMENT HAS ERRED IN HOLDING THAT THERE IS SHORT PAYMENT OF 51677 AND WRONGLY RAISED THE DEMAND WIT....
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....ed an appeal before Ld. CIT(A), who dismissed the assessee's appeal with the following observations: "Decision : 4. The grounds of appeal of the appellant are reproduced in initial paragraph of this appeal order. The submission dated 16/11/2017 of the appellant with regard to its grounds of appeal is not found to be tenable. The fact is that there was short deduction of tax at source to the ex....
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....ome filed for the year under consideration and has paid due tax-on the same. In absence of any proof, the submission dated 16/11/2017 of the appellant is rejected and the addition of Rs. 51,677/- on account of short payment as made by the ACIT,CPC Ghaziabad and also levy of interest of Rs. 3,898.50/- on this short payment are hereby confirmed. Thus the grounds of appeal of the appellant are dismis....
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.... credit for the same is not available, which may be on account of technical issues as seen From Number 8 of the table enclosed. Accordingly, the assessee may be directed to take up the matter with the CPC TDS Ghaziabad for rectifying the matter and Tribunal may accordingly give appropriate directions." 6. We have perused the rival contentions and the material on record. In our view, from the reco....