Manoj Kumar Soman Vs Circle (ITAT Mumbai)
No ITR Filed, Yet ITAT Holds TDS Credit Cannot Be Denied Once 26AS Receipts Are Taxed
The appeal before the Income Tax Appellate Tribunal (ITAT), Mumbai, was filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi dated 19/12/2025 for Assessment Year 2011-12.
The assessee had not filed a regular return of income for the relevant assessment year. The case was later reopened under Section 147 of the Income Tax Act based on information received through AIR/Form 26AS reflecting certain receipts in the assessee’s name.
In response to the notice issued under Section 148, the assessee again failed to file any return of income or furnish the required details before the Assessing Officer (AO). Consequently, the AO completed the assessment ex parte and treated the entire receipts reflected in Form 26AS as taxable income of the assessee. However, while computing the tax liability, the AO did not grant credit for tax deducted at source (TDS) appearing in Form 26AS.
The assessee challenged the assessment order before the Commissioner of Income Tax (Appeals) [CIT(A)]. Various notices were issued by the CIT(A), but no compliance was made by the assessee. Accordingly, the CIT(A) confirmed the action of the AO.
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