2023 (6) TMI 387

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....llowing grounds of appeals:- "1. The Ld. Commissioner of Income Tax (Appeals) has erred in law as well as on the facts of the case by not allowing TDS credit of Rs. 13,04,500/- which is brought forward from earlier assessment years. 2. The Learned Commissioner of Income Tax (Appeals) failed to appreciate that TDS OF Rs. 13,04,500/- though deducted in earlier assessment years was relating to income of current assessment year 2018-19 and hence credit of the same was rightly claimed in current assessment year 2018-19 as per provisions of section 199 of the I.T. Act. The Learned Commissioner of Income Tax (Appeals) failed to appreciate that the same could not be a subject matter of adjustment u/s. 143(1)." 3. The brief facts of the case ar....

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....246(1)(a) are reproduced hereunder for ready reference: Appealable orders before Commissioner (Appeals). 246A. (1) Any assessee [or any deductor] or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against- (a) an order [passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order] against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of [section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector objects to the making of adjustments, o....

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....ed that the aforesaid order has been passed under section 237 of the Act, and therefore, appeal lies against the aforesaid order before CIT(Appeals). 6. In response, DR placed reliance on the observations made by Ld. CIT(Appeals) in the appellate order. 7. We have heard the rival contentions and perused the material on record. Before proceeding to decide this issue, it would be useful to reproduce the contents of section 246A of the Act for ready reference: "Appealable orders before Commissioner (Appeals). 246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against- (a) an order passed by a Joint Com....

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....ued under section 143(1), which have an impact on the "amount of taxed determined". Accordingly, in our view, appeal before Ld. CIT(Appeals) lies against the intimation issued under section 143(1) of the Act, wherein adjustments have been made in the said intimation, which have a bearing on the "amount of tax determined". Accordingly, in our considered view, Ld. CIT(Appeals) has taken a very restrictive view of the provisions of section 246A of the Act, and accordingly, the matter is being set aside to the file of Ld. CIT(Appeals) to hear the appeal of the assessee on merits, after giving due opportunity of hearing to the assessee, in accordance with law. 9. Without prejudice to the above observations, we also observe that in the case of D....