Appeal failed in absence of Name of Assesee in Form 26AS: ITAT allows to Make Necessary Corrections [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) allowed necessary corrections when the appeal failed in the absence of the name of the assessee in Form 26AS.

The representative on behalf of the assessee filed an adjournment application. The sole grievance of the assessee is that the Commissioner of Income Tax (Appeal) [CIT(A)] has grossly erred in not directing the Assessing Officer to allow credit of TDS deducted on salary by the employer but not deposited by the employer to the credit of Central Government.

The assessee has filed the return and in the said return, tax deducted at source on salary was claimed at Rs.76,200/-. However, since the said sum was not appearing under the name of the assessee in Form 26AS, the Centralized Processing Center (CPC), declined the said claim and raised demand against the assessee.

The assessee preferred an appeal before the Commissioner of Income Tax (Appeal) but failed to succeed since at that time also alleged that it was not appearing in the name of the assessee in Form 26AS.

The reason for the alleged sum not appearing in Form 26AS under the employer of the assessee is that till the impugned proceedings were completed, the employer had either not deposited the said sum with the Government Authorities or the wrong PAN has been fed in the TDS return.

The Single-bench member comprised of Manish Borad (Accountant member) gave one more opportunity to the assessee to appear before the Assessing Officer and in the meantime make necessary efforts by approaching the employer to make necessary corrections in the TDS return in case the amount has been deposited or in the alternative ask the employer to deposit the tax deducted at source from the salary of the assessee and file it in the TDS return so that credit appears in Form 26AS.

Needless to mention that the assessee shall be provided sufficient opportunity of being heard. Thus, the appeal of the assessee was allowed.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates