2023 (6) TMI 38

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.... : Violation of Principles of Natural Justice: 1. On the facts and circumstances of the case and in law, Hon'ble CIT(A) erred in not granting any opportunity of personal haring to the Appellant in deciding the appeal.. 2. The appellant prays that the order of Hon'ble CIT(A)be held as bad in law and be quashed as it violates principles of natural justice.. WITHOUT PREJUDICE TO ABOVE, Ground no. 2 : Non-grant of TDS Credit 1. On the facts and circumstances of the case and in law, Hon'ble CIT(A) erred in confirming non-grant of TDS credit of Rs 3,93,375/- and thereby denying refund of Rs 3,93,375/- 2. The Appellant prays that the Ld. AO be directed to grand refund of Rs. 3,93,375/- since th....

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....ove tax credit has been claimed. Income has not been offered in this year, assessee is not eligible in tax credit of Rs 03,93,375/-. Thus , appeal of the assessee is dismissed. 05. Aggrieved by the appellate order assessee is in appeal before us. 06. At the time of hearing, the assessee has filed request of adjournment stating that they would like to file the paper book. However looking at the grounds of appeal we find that assessee has challenged the violation of principles of natural justice and only issue involved in this appeal is non-grant of TDS credit. This is the only grievance. In view of the above, we reject the request for the adjournment by the assessee. Therefore, we proceed to decide the appeal on merits of the case. ....

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....shall be given for the assessment year for which such income is assessable. Rule (ii) also provide that if tax has been deducted at source and income is assessable over a number of years, credit for tax deducted at source be allowed across those years in the same proportion in which income is assessable to tax. Now the fact shows that on perusal of form number 26AS for the impugned assessment year, the TDS of Rs. 393375 is deducted by Bangalore Metrorail Corporation Ltd. The receipt of Rs. 182,92,865/- has been offered by the assessee as income chargeable to tax at special rates. However, as per finding of the learned CIT (A) in para number 5.2.1 the same income is not appearing in the return of the assessee. The learned CIT - A has denied ....