2023 (1) TMI 964

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....ocessing Centre, Bengaluru [for short "CPC / AO "] u/s 143(1) of the Act for assessment years [for short "AY"] 2018-19 & 2019-20. 2. Since the issue involved in this bunch of appeals is identical, with the agreement of parties present, the matter is heard together for a consolidated order, resultantly the adjudication in lead case ITA/508/PUN/2022 positioned in succeeding paragraphs, shall mutatis mutandis apply to ITA/605 to 509/PUN/2022. 3. Brief stated the facts of the case are; 3.1 The appellant assessee is a resident individual filed his return of income [for short "ITR"] for AY 2018- 19 declaring total income of Rs.25,88,794/- which inter alia included net salary income of Rs.22,33,914/- accrued / received from his employer M/s Ni....

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....gh registered email-id of the employer (Nirmal Lifestyle Private Ltd.); and proceeding to deny TDS credit merely on that ground. 4. The Ld. AO and CIT has erred in not appreciating that the appellant is not at fault since as per the provisions of Sec. 192, when a person responsible for deduction of TDS has deducted the TDS, it becomes his liability to deposit the amount deducted with the Government and also furnish the TDS returns so as to enable the deductee/employee to claim credit thereof as per Form26AS. 5. The Ld. AO and CIT have erred in appreciating that where the person (employer) having deducted the TDS has failed to make payment to the Government, the department cannot make the employee to pay for such failure on the part of....

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....kamal Lifestyle Limited on a salary and the accrual / receipt of which is offered to tax with the corresponding claim of TDS made u/s 192 of the Act by the employer thereagainst. The case of the revenue is that, the appellant is not entitled to credit of TDS owning to failure of deductor-employer to deposit the said amount of TDS to the credit of Central Exchequer and reporting thereof through filing of TDS return viz 24Q. Per contra in support of "Annexur-2" a document showcasing the deduction of taxes from salary, the appellant denies the tax demand raised on account of denial of TDS credit resulted on account of non-deposit by employer. 8. In this context, it shall be suffice to voice that, there are two methods by which tax liability u....