2023 (9) TMI 369

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....ds of appeal: 1. The order of the learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre is based on hypothetical presumptions, illegal, bad in law, unjustified and is beyond the facts and circumstances of the case. 2. The learned Commissioner of Income Tax(Appeals) National Faceless Appeal Centre has erred in ignoring/overlooking the order passed u/s 143(3) dated 18th February 2021 for same AY 18-19, passed by Learned Addl. Commissioner National Faceless Assessment Centre, Delhi, wherein he has assessed the Taxable income of the assessee for the same year at Rs. 40,45,453 and has deleted the additions made by the learned Deputy Commissioner of Income Tax, CPC Banglore, his order passed U/s. 143(1). S....

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....amount: 35000/-. As far as tax deduction u/s 192B is concerned the TDS amount of Rs. 12,90,954/- is seen paid on 31/10/2018 which is not within the stipulated time line" 4. The learned Commissioner of Income Tax(Appeals) National Faceless Appeal Centre has erred in confirming the additions aggregating to Rs. 42,10,786/- which is inclusive of Rs. 12,90,954/- w's 43B(twice), Rs. 9.79,937/- u/s 40(a)(ia) and Rs. 6,94,320/- w's 40(a)(ia) of the Income Tax Act, 1961 and assessed the total income to Rs. 67,56,989/-. Which proves that The learned Commissioner of Income Tax(Appeals) National Faceless Appeal Centre has passed the order without verifying the details of the additions made. 5. The learned Commissioner of Incom....

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....ssee has already disallowed amounting to Rs. 1,33,125/- U/s 43B on account of TDS not paid within the due date. 2. We have heard the Ld. AR as well as Ld. DR and considered the relevant material on record. The assessee filed its return of income on 15.03.2019 declaring total income of Rs. 25,46,203/-. The e-return was processed by CPC, Bangalore u/s 143(1) on 15.07.2019 whereby the adjustment to the tune of Rs. 42,10,787/- was made. The most of the adjustment were made by the CPC on account of non-deduction of tax or non-depositing of TDS deducted by the assessee. 3. Aggrieved by the adjustment made by the CPC the assessee filed appeal before the Ld. CIT(A) and contended that in the majority of cases the TDS was paid on the due date o....