M/s. RK Worldinfocom Pvt. Ltd. Vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, M/s. RK Worldinfocom Pvt. Ltd., filed their return of income on 31/10/2023. The CPC processed the return and sent an intimation under section 143(1) of the Act, restricting the TDS claim by invoking Rule 37BA. The assessee filed an appeal before the Ld.CIT(A), who issued notices on 5 occasions, but the assessee did not respond. Consequently, the Ld.CIT(A) dismissed the appeal ex-parte. The assessee then appealed to the Income Tax Appellate Tribunal. At the hearing, the assessee requested another opportunity to present their case before the AO, arguing that the intimation was sent without a hearing. The department opposed, stating that the assessee had been given multiple opportunities to represent their case but failed to do so.…

Legal Issues

• 1. Whether the learned Commissioner of Income-tax (Appeals) erred in passing the order under section 250.
• 2. Whether the CPC erred in restricting the claim of TDS under Rule 37BA.
• 3. Whether interest under section 244A should be granted if the grounds are allowed.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• CRS Infra Projects Limited vs. Income Tax Officer, Ward-6(4), Delhi

  Delhi Bench ‘B’ benchAY 2011-12Allowed

• The Deputy Commissioner of Income Tax (Exemptions), Circle – 1, Bengaluru. Vs. M/s. Infosys Employee Benefits Trust

  'A' Bench : Bangalore benchAY 2021-22Dismissed

• Sujit Kumar Deb Vs. Income Tax Officer 42(1)(5)

  Mumbai Bench benchAY 2013-14Allowed

• Sulekh Kumar Aggarwal vs. Income Tax Officer

  Delhi Bench ‘G’ benchAY 2012-13Allowed

• Sikha Rani De Vs. I.T.O., Ward-3(1), Bankura

  Kolkata 'SMC' Bench benchAY 2017-18Partly Allowed

• Gujarat Industrial Investment Corporation Ltd. Employees Provident Fund vs. Income Tax Officer

  Ahmedabad bench