2024 (11) TMI 381

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....r N.K. Choudhry (JM): The issues involved in both the appeals are identical. Therefore, for the sake of brevity, both the appeals were heard together and are being disposed off by this consolidated order and ITA No.3335/Mum/2023 for the AY 2018-19 as a lead 2. In the instant case, the Assessee had declared its total income of Rs. 42,40,705/- by filing its return of income on 23.07.2018. The bre....

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....the amount was deducted from the Assessee's salary income, the Assessee also did not furnish any salary slips or Form No.16 and the amount has not been deposited in the Government Treasury. There was no payment of tax of Rs. 10,45,439/- in the form of TDS by the employer. Therefore, the AO has not made any mistakes in non-granting of TDS amount of Rs. 10,45,439/-." 5. The Assessee being aggrieve....

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....which resulted into filing a case which went up to the Hon'ble Bench of the Tribunal at Pune and in the case of Chandrashekhar Sadashiv Potphode v. DCIT in ITA No.508 & 509/Pun/2022 dated 06.01.2023, the Hon'ble Tribunal granted the relief by allowing the TDS credit mainly on the reason that the only option to the Revenue is to recover the TDS amount not deposited by the employer who has deducted ....

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....not made any mistake in non-granting of credit of TDS, since, the Assessee did not furnish any salary slip or Form No.16. We also observe that in the aforesaid case i.e. Chandrashekhar Sadashiv Potphode (supra) the Assessee was able to prima facie establish its case by producing relevant documents, whereas in this case the Assessee has failed to do so. 6.2 However, we by considering peculiar fact....