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

Parties Involved

Facts Summary

The assessee, Sujit Kumar Deb, a bank employee, filed his return of income on 08.08.2013 declaring a total income of Rs 8,17,120 after claiming prepaid tax in the form of TDS of Rs 28,187. The Central Processing Centre (CPC) in the intimation issued under section 143(1) did not allow the claim of TDS due to unmatched TDS from the deductor NSE IT Ltd, raising a demand of Rs 1,23,837. The assessee filed an appeal against this intimation before the Commissioner of Income Tax (Appeals) [CIT (A)] with a delay of 9 years, stating that the CPC had not granted credit of TDS claimed in the revised return filed. The CIT (A) did not condone the delay and dismissed the appeal in limine.…

Legal Issues

• 1. Whether the Assessing Officer (AO) erred in not allowing credit of TDS of Rs. 96,226/-?
• 2. Whether the CIT(A) erred in rejecting the condonation of delay application of the appellant?

Judgment Outcome

Decided in favour of Assessee.

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