2022 (12) TMI 632

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..... DR ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 18.08.2020 of learned Commissioner of Income Tax (Appeals)-42, Delhi, pertaining to assessment year 2018-19. 2. The dispute in the present appeal is confined to non-grant of TDS credit. 2.1 Briefly the facts are, the assessee is an individual having residential status of "Not Ordinarily Resident".....

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....ct'), the assessee preferred an appeal before learned Commissioner (Appeals). However, learned Commissioner (Appeals) did not entertain assessee's claim. 3. We have considered rival submissions and perused the materials on record. The TDS credits which the CPC has disallowed are as under: Sl. No. (1) TAN of the Deductor/ PAN of the Buyer (2) Amt. claimed under TAX of Deductor/....

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....oyees Provident Fund organization is reflected in From 26AS. Similarly, TDS amounting to Rs.1,70,009/- deducted by the employer M/s. Yaskawa India Pvt. Ltd. is also reflected in Form 26AS with TAN number. Thus, the allegation of the CPC that these two amounts are not reflected in Form 26AS, prima facie, appears to be perfunctory. In any case of the matter, since, tax has been deducted at source on....