Condonation of 87 Day Delay – ITAT Favors Substantial Justice in TDS Mismatch Dispute

Advertisement Ram Bhagat Phatela Vs ITO (ITAT Chandigarh) ITAT Condoned 87-Day Delay in TDS Mismatch Appeal; Matter Remanded for Fresh Decision- Bona Fide Confusion Over CPC Rectification Saves Assessee Ram Bhagat Phatela Vs ITO, ITA No. 327/Chd/2025, AY 2022-23, order dated 12.11.2025 Assessee, a commission agent (Kachha Arhtiya) dealing in agricultural produce, filed return declaring income of Rs. 7,91,300 & claiming TDS credit of Rs. 1,13,872. CPC, while processing u/s 143(1), allowed only Rs. 41,634, resulting in a TDS short-credit of Rs. 72,238. Assessee filed appeal before CIT(A) ...