2025 (12) TMI 64

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e had been receiving salary from the said concern. The said concern had deducted TDS from his salary to an extent of Rs. 14,881,489/-. It was the submission that the said concern admittedly had not deposited the TDS to the account of the Central Government. When the assessee had filed his return of income, the assessee had claimed credit of the TDS was deducted in the salary. It was submission that in the intimation issued, the credit of the TDS had not been granted and a demand was raised against the assessee in lieu of the credit of the TDS not granted. It was submission that in view of the Instruction issued by CBDT in Instruction No.275/29/2014-(IT)-(B), dated 01/06/2015, the assessee should be put at any inconvenience on account of def....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....deposit of tax into the Government account by the deductor. 4. This issues with the approval of Chairperson, CBDT. 3. The assessee could not be fastened with the liability in respect of the TDS deducted but not credited by the employer to the account of the Central Government. The Ld. AR also placed reliance on the Office Memorandum issued by the CBDT dated 11/03/2016 to the same effect which reads as follows:- 4. It was further submission that in view of the provisions of section 205 of the Act also the assessee could not be fastened with the liability in respect of the TDS which has been deducted from salary but not credited by the employer to the account of the Central Government. The Ld. AR also placed reliance on the dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der, however, difficult to peel it is to swallow, it incumbent on all subordinate authorities to follow such decisions. Failure to follow judicial discipline, would lead to miscarriage of justice. This is not what is expected from an appellate authority much less than judicial authority. Here, we may also mention that in view of the provision of Section 201 of the Act, the revenue is very much at liberty to recover the TDS so deducted by the said employer. The failure on the of the part of the revenue to take appropriate action to recover the dues to it which has been collected on behalf of the revenue by a concerned cannot be treated as the failure on the part of the assessee to face a demand. This being so, respectfully following the deci....