Case Law Details
Seji Miyazona Vs ACIT (ITAT Delhi)
The Income Tax Appellant Tribunal, Delhi (“the Tribunal”) in the case of Seji Miyazona v. ACIT (ITA No. 167/Del/2020) dated October 31, 2022 held that Tax Deducted at Source (“TDS”) credit of the bona fide assessee cannot be denied in case where the assessee committed technical/typographical error during return filing.
Facts:
Seji Miyazona (“the Appellant”) is a salaried employee. For the Financial Year 2017-18, the residential status of the Appellant as per Income Tax Act, 1961 (“the IT Act”) was of a ‘Resident but Not ordinarily Resident’. Appellant declared income of Rs. 1,25,04,980/- in return of income for the said period and claimed credit of TDS of Rs. 42,21,551/-. Centralized Processing Centre (“CPC”) of Income tax department did not grant credit of TDS of Rs. 3,48,701/- on the ground that such amount did not match with Form 26AS. The Income Tax department issued an intimation under Section 143(1) of the IT Act, for mismatch of the TDS amount claimed and available to be claimed as per Form 26AS. Appellant filed an appeal before the Commissioner of Income Tax (Appeal) (“the CITA”) against the intimation issued under Section 143(1) of the IT Act. The CITA passed an order on August 18, 2020 (“the Order”) against the Appellant stating that impugned TDS amount is not eligible for credit due to technical/typographical error committed by the Appellant.
Aggrieved by the order passed by the CITA the Appellant filed an appeal before the Tribunal.
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Author Bio
TDS mismatch – WOES continue/persist as ever ; RIDICULOUS -why, for ITATA , as the LAST FACT FINDING AUTHORITY, was the NEED ‘to restore ‘?!
CPC- a faceless stage- state of ADMN., how about the CIT (A) – though physically ABLED to know WHAT THE LAW /CASE LAW says ???
FAILURE all the way of ADMINISTRATION OF THE LAW ???>>>