2025 (10) TMI 147

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....ding Counsel for Revenue. ORDER 1. This appeal is filed by Mrs. Antaash Sheikh (the assessee/appellant) for the assessment year 2024025 against the appellate order passed by the Addl./JCIT(A), Kanpur [ld. CIT(A)] dated 29.3.2025 wherein the appeal filed by the assessee against the order passed u/s. 143(1) of the Income-tax Act, 1961 [the Act] dated 29.1.2025 by the CPC was partly allowed. ....

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....ferred an appeal before the ld. CIT(A), who restored the matter back to the file of the jurisdictional AO directing him to verify the claim of the appellant from Form 26AS and ITR and if the claim is found to be correct, an appropriate amount of TDS credit be allowed to the assessee. 4. Aggrieved with the above order, the assessee is in appeal before us. 5. The ld. AR submitted that assessee....

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....oyer who has deducted tax at source has not deposited the tax to the credit of the Central Govt., the assessee cannot be allowed the tax credit for the same. 7. I have carefully considered the rival contentions and perused the orders of the ld. lower authorities. The brief facts show that assessee is an employee of Dunzo Digital Pvt. Ltd. From the verification of the salary slips placed in the ....

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.... not pay the tax. In fact TDS is an onerous responsibility cast upon the payer on behalf of the Govt. of India. In this case, the employer (Dunzo Digital Pvt. Ltd.) had already admitted to CIRP proceedings by order of NCLT u/s. 9 of IBC, 2016 vide order dated 6.8.2025. Therefore there is a moratorium available to the employer. However, the provisions of the penalty and prosecution against the resp....