Sujit Kumar Deb Vs. Income Tax Officer 42(1)(5)
Case No: I.T.A. No. 3565/Mum/2025
Court: INCOME TAX APPELLATE TRIBUNAL, 'G' BENCH, MUMBAI
Date: 1/14/2026
Parties Involved
appellantSujit Kumar Deb
respondentIncome Tax Officer 42(1)(5)
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)] wit…
Decision in favour of
Assessee
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?