2026 (5) TMI 1065

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....sment order dated 12.01.2021 assessment passed u/s 143(3) of the Income Tax Act, 1961 pertaining to Assessment Year 2018-19. The word 'Act' herein this order would mean Income Tax Act, 1961. 2. The assessee has raised following grounds of appeal:- 1. On the basis of facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax, (Appeal), National Faceless Appeal Centre (NFAC)-Delhi (hereinafter, referred as "CIT (A)") under section 250 of the Income Tax Act, 1961 (hereinafter, referred as "the Act) is bad both in the eye of law and facts. 2. On the basis of facts and circumstances of the case, the learned CIT(A), has erred in law and on facts in dismissing the appeal without adjudicatin....

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....e to the Appellant and therefore no advance tax was payable. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in dismissing the appeal without dealing with the specific submissions, evidence, Form 26AS, and legal contentions placed on record, thereby rendering the appellate order non-speaking, mechanical, and unsustainable in law. 3. The only issue emanating from the above grounds of appeal raised by the assessee is regarding the non-grant of TDS credit of Rs. 99,54,581/-, levy of interest of Rs. 33,870/- under section 234A and Rs. 5,75,790/- u/s 234B of the Act. 4. As per the brief factual matrix of the case are that the assessee had filed its Return of Income on 30.11.2018, declaring income of Rs.....

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....on record. We are of the considered view that the ld. CIT(A) has omitted to consider the controversy before him in true analysis of facts on records. Before him, the assessee has merely contested for the grant of TDS credit of Rs. 99,54,581/-. We have noted that the said TDS credit was denied by the Revenue through order under section 143(1), but this mistake was rectified by the Revenue through its order under section 154 dated 23.09.2020. Thus, there cannot be a case of any grievance of the assessee qua the order u/s 143(1) of the Act. We have noted that the ld. AO while not giving credit of TDS to the assessee has possibly omitted to consider his own order under section 154 of the Act dated 2309.2020. It is trite law that a tax payers is....