Assessee entitled to credit of TDS appearing in Form 26AS & such credit cannot be denied without opportunity of hearing to assessee

Baid Trade Fina Pvt. Ltd. Vs ITO (ITAT Kolkata) Facts in brief are that the assessee filed its return of income on 26.09.2010 claiming TDS of Rs. 79,028/- as per Form 26AS, however in the intimation/order dated 25.04.2011 u/s 143(1) of the Act, the assessee was not granted the credit of TDS without assigning any reasons therefor. The appeal of the assessee also dismissed as barred by limitation by the Ld. CIT(A) reasoning that delay in filing the appeal could not be explained by the assessee. After hearing the rival contentions and perusing the material on record, we find that the AO has not g...