ITAT Grants Opportunity for TDS Discrepancy: Salary Deducted but Not Deposited

Vishal Pachisia Vs ITO (ITAT Kolkata) Introduction: The Income Tax Appellate Tribunal (ITAT) in Kolkata has allowed the appeal of an individual, Vishal Pachisia, against the National Faceless Appeal Centre, Delhi. The core issue was the non-credit of TDS of Rs. 76,200/-, deducted from the salary but not deposited by the employer, due to the absence of the assessee’s name in Form 26AS. The decision provides a window to make the necessary corrections to reflect the appropriate TDS credit. Analysis: The appellant’s sole grievance was the failure of the CIT(A) to instruct the Assessing...