2022 (10) TMI 848

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....DHARTHA NAUTIYAL, JUDICIAL MEMBER :- This 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 SHOR....

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....ein the demand was neither reduced nor deleted. The assessee preferred 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....

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....n the amount/income received from the appellant as his income in his return of income 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 pa....

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.... appears that the assessee has in fact deposited the taxes as per columns 3,4 and 5, however, 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." ....