Case Law Details
Strategic Infosystems Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)
In the instant case, the assessee has deducted and deposited DDT within time, but due to an inadvertent mistake in filing the challan, the assessee has been denied credit of DDT. The assessee has filed several applications under section 154 of the Act with the CPC, but the same have been rejected citing technical reasons. The appeal of the assessee was also dismissed on the ground that the assessee did not take up necessary follow-up action. In our view, the assessee has already approached the CPC thrice and also approached Ld. CIT(A) for redressal of its grievance and there is no denial that the assessee has paid and deposited DDT within the due date. In view of the above circumstances cited before us, in our considered view, it is a fit case where the assessee should be granted necessary credit of DDT paid. Accordingly, the revenue is directed to grant credit of DDT to the assessee by giving necessary directions to the jurisdictional assessing Officer to correct the data uploaded to the OLTAS database and grant credit of DDT to the assessee.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-8, Ahmedabad in Appeal no. CIT(A)-8/10177/2016-17 vide order dated 20/09/2018 passed for the assessment year 2015-16.
2. The assessee has taken the following grounds of appeal:-
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