TaxTMI 
TaxTMI 
2023 (10) TMI 546
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....e facts and in the circumstances of the case and in law the order passed by the Honourable Commissioner of Income Tax (Appeals) (hereafter referred to as Honourable CIT (Appeals)) is invalid and bad in law. 2. During the course of appellate proceedings with Honourable CIT (Appeals), the appellant had submitted all the details in support of its claim. The appellant had clearly stated in the submission that they are ready to explain the facts through virtual hearing if required. Unfortunately, the same has not been considered by Honourable CIT (Appeals) at the time of passing the Order. The appellant has filed grievance on Income Tax Portal and requested for rectification of the Order passed Honourable CIT (Appeals) but till date the....
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....ppeal as may be advised, at any time on or before the hearing of this appeal. 2. This appeal of the assessee is time barred by 96 days. To clarify and to explain its delay, assessee filed an affidavit alongwith his letter dated 04.02.2023. We have gone through the affidavit filed by the assessee and it is found that delay has arisen because of certain efforts assessee advanced before the jurisdictional AO and the TDS officer of the deductor so that issue can be resolved at that stage itself, but in the mean time the Ld. CIT (A) passed the order and assessee approached the grievance cell of the department and is still waiting for the response. In this whole process of filing of appeal before us get time barred. Explanation of the assessee....
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....1), order of Ld. CIT (A) and paper book filed by the assessee alongwith case laws relied upon. We observed that assessee duly shown the amount of turnover in its GST return in Form No. GSTR-3B vide page no. 20 of the paper book, assessee submitted the sales ledger in its books where this amount of turnover has been reflected. Further, assessee submitted the copy of tax invoices issued to the client and form no. 26AS. In addition to this, we have gone through the mails exchanged between the assessee and KMAMC vide page no. 64 to 71 of the paper book. 5. It is pertinent to mention that the assessee and its client are corporate entities, require to follow books of account on mercantile basis as per the requirement of section 145 of the Act.....
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....urisdictional AO to grant the refund of Rs. 1, 62,150/- to the assessee in AY 2018-19 as the income declared by assessee pertains to this assessment year. 7. The AO has relied on sub-rule (1) of section 37BA for denying the benefit of TDS during the year under consideration. This part of the Rule provides that the credit for TDS shall be given to the person to whom payment has been made or credit has been given on the basis of information relating to TDS furnished by the deductor. What is material for sub-rule (1) is the beneficiary of credit for the TDS, being the person to whom payment has been made, which in the instant case is the assessee. The ld. CIT (A) has, in addition, relied on sub-rule (4) of Rule 37BA, which again provides th....