2024 (11) TMI 1485

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.... the A.Y.2022-23 arising out of order passed under section 143(1) of the Income Tax Act, 1961 (in short 'Act') dated 21.02.2023. 2. Brief facts of the case are that, assessee is an individual and carrying business as a commission agent by selling chillies on behalf of farmers under the name and style of M/s. Amarrnath Chillies Traders to registered dealers (GST Dealers). Assessee filed the returnof income for the A.Y. 2022-23 on 21.09.2022 admitting a total income of Rs.9,35,130/-. The tax on total income declared worked out to Rs.67,881/-. A defective notice under section 139(9) of the Act dated 11.11.2022 was issued to the assessee by the Income tax Authority, CPC, Bengaluru. In response, assessee has not responded to the notice issued u....

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....eals) ought to have seen that the appellant acting as an agent on behalf of the agriculturists sold goods to various persons and the said purchasers deducted tax at source and remitted to the account of the Government and the appellant is entitled for credit for the tax so deducted. 6. The learned Commissioner of Income-Tax (Appeals) erred in confirming the disallowance of TDS on the ground that the deductor has to modify the statement filed. 7. The learned Commissioner of Income-Tax (Appeals) ought to have considered the fact that the deductor acted as an agent of the Central Government in deducting tax at source and when the amount deducted was not correctly reflected in the return of income, the Assessing officer has to take necess....

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....Thota Venkateswarlu vs. ITO (supra) may be applied to the case of the assessee also. 6. Per contra, Ld. Departmental Representative [hereinafter in short "Ld.DR"] strongly relied on the orders of the Ld. Revenue Authorities and argued in support of the same. 7. We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue Authorities. We have also gone through the CBDT Circular No. 452, dated 17thMarch, 1986 (supra) relied on by the Ld.AR. Further, we have also perused the decision of this Tribunal in the case of Thota Venkateswarlu vs. ITO (supra) wherein the Tribunal has relied on the decision of this Bench in the case of Yegneswari General Traders vs. ITO in ITA No. 39/Viz/2024 (AY 2....