TaxTMI 
TaxTMI 
2024 (9) TMI 1507
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....(amounts appearing against TCS and 194N are not receipts, hence omitted) 58,16,24,657 3. Credit of TDS claimed in the return 1,16,89,928 4. TDS credit allowable as per Rule 37BA=1/2*3 1,02,59,183 3. While dismissing the appeal against the abovesaid intimation, Learned CIT(A) confirmed denial of credit of TDS Rule 37BA, in terms of the intimation, while observing that the assessee was required to declare the corresponding income or claim of TDS in the corresponding years, when the income is declared as per Rule 37BA, and as per TDS schedule. Learned CIT(A) also did not find any merit in the contention raised on behalf of the assessee that major payments, in the nature of advance payments, are received few days before the final bill is raised. Hence, this appeal. 4. Arguments heard. File perused. Contentions 5. Ld. AR for the assessee-appellant has pointed out that the assessee had resorted to CPGRAM and filed rectification application u/s 154 of the Act, whereupon order dated 18.01.2023 was passed u/s 143(1)/154 of the Act, finding merit in the contention of the assessee, as put forth in the rectification application, and as a result, credit of....
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....ctifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the [* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 29 (w.e.f. 10.7.1978).], by the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] also. [* * *] [ Proviso omitted by Act 32 of 1994, Section 38 (w.e.f. 1.6.1994).] (3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard. (4) Where an amendment is made under this section, an order shall be passed in writing by the income-tax authority concerned. (5) Subject to the provisions of section 241, where any such amendment has the effect of reducing the assessment, the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w....
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..../- after give TDS credit of Rs. 1,02,40,881/-. Thereafter, the assessee filed an CPGRAM grievance for rectification application u/s 154 of the I.T. Act, 1961 which was received in this office on 11.01.2023, perusal of the record revealed that while passing the order u/s 143(1) of the I.T. Act, 1961 credit of TDS amounting of Rs. 14,49,047/- was not given. And now the same has been given credit of TDS Rs. 14,49,047/-. As the contention of the assessee is found correct, therefore, after considering the facts of the case and the material available on record as well as online, the above mistake is hereby rectified accordingly. Issued revised ITNA-150." 11. Admittedly, the above said order came to be passed on rectification application 154 of the Act moved by the assessee by way of CPGRAM grievance that was received in the department on 11.01.2023. While passing said order, the concerned ITO considered the facts of the case and the material available on record as well as those submitted online, and found merit in the contention of the assessee. Consequently, while rectifying the mistake which had crept in the intimation u/s 143(1) of the Act, the competent authority....
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....iven situation, we want to observe that the moment order dated 18.1.2023 was passed under section 154 of the Act, thereby granting the credit of TDS, Learned AR for the assessee-appellant should have specifically pointed out to Ld. CIT(A) said order, and withdrawn the appeal, same having become infructuous. But, Learned AR for the appellant did not opt to come forth with a prayer for withdrawal of the appeal. As regards the role to be played by Ld. CIT(A), in the given situation, when the factum of rectification of mistake vide order dated 18.01.2023, passed u/s 154 of the Act was brought to the notice of Learned CIT(A), as regards redressal of the grievance raised by the assessee by way of CPGRAM, Learned CIT(A) should have taken notice thereof and the consequence that the appeal pending before him, challenging intimation u/s 143(1) of the Act dated 24.12.2020, had become infructuous. Thus, Ld. CIT(A) was required to pass appropriate orders in the appeal before him. However, the fact remains that Learned CIT(A) opted to proceed with the appeal, heard the appellant and dismissed the same, on merits. 16. As regards the role played by the Assessing Officer, in the given situ....