TaxTMI 
TaxTMI 
2026 (1) TMI 1411
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....'] in Appeal No. CIT(A), Delhi-4/10538/2019-20 dated 11.02.2025 against the order passed by Assistant Commissioner of Income Tax, Circle-12(2), Delhi (hereinafter referred to as the 'Ld. AO') u/s 143 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') on 13.12.2019. 2. Identical issues are involved in both these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. 3. Let us take up the appeal for the assessment year 2016-17 first. 4. The Ground Nos. 1 and 3 raised by the assessee are general in nature and does not require any specific adjudication. 5. The Ground No. 2 raised by the assessee is challenging the disallowance of Rs. 33,38,899 on account of dela....
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....me Court in the case of Checkmate Services Pvt. Ltd. v. CIT reported in 143 taxmann.com 178 (SC). This action of the Learned AO was upheld by the Learned NFAC. 5.2. We find that the fact of assessee facing the technical glitches in the payment gateway interface for remittance of PF for the month of January 2016 is not disputed by the revenue. Further, the assessee had furnished sufficient evidence to prove that there was indeed technical glitches faced by the assessee in the payment gateway interface. In fact, the appellate order had duly reproduced the screenshot reflecting the technical glitches faced by the assessee. Hence, it could be safely concluded that the assessee was prevented from sufficient cause from not able to make the rem....
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....the assessee is allowed. 6. The Ground Nos. 4 to 8 raised by the assessee are challenging the action of the Learned NFAC in confirming the action of the Learned AO by rejecting the refund claim of excess dividend distribution tax paid by the assessee by not adhering to the lesser rate of tax on dividend provided in accordance with Article 11 of India- United Kingdom (UK) Double Taxation Avoidance Agreement (DTAA). 6.1. We have heard the rival submissions and perused the materials available on record. The short issue in dispute is assessee company had paid dividend to its non-resident shareholder. The assessee company had suffered dividend distribution tax at the rate of 20.36 percent in terms of section 115O of the Act. For the divide....
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....gly, the Ground Nos. 4 to 8 raised by the assessee are allowed. 7. The Ground No. 9 raised by the assessee is seeking TDS credit as per the revised return of income. This matter requires factual verification and hence we direct the Learned AO to grant the TDS credit in accordance with law. Accordingly, the Ground No. 9 raised by the assessee is allowed for statistical purposes. 8. The Ground No. 10 raised by the assessee is challenging the chargeability of interest under section 234B of the Act which is consequential in nature. 9. In view of our decision given in Ground Nos. 4 to 8, the Ground No. 11 raised by the assessee becomes academic in nature. 10. The Ground No. 12 raised by the assessee is challenging the action of the L....