IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, PATNA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM (Assessment Year:2024-25)

Income Tax Officer Ashish Ranjan ITO Ward 3(1), Income Tax New balbhadrapur, Laheria Vs. Department, Darbhanga, Sarai, Darbhanga, Bihar-846001 Darbhanga, Bihar-846004 (Appellant) (

Respondent)

PAN No. ALFPR4903H Assessee by : Shri Sudeep Sinha, AR Revenue by : Shri Ashwani Kr. Singal, DR Date of hearing: 28.11.2025 Date of pronouncement: 05.01.2026

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Mysore (hereinafter referred to as the “Ld. CIT(A)”] dated 31.01.2025 for the AY 2024-25.

2. The only issue raised by the assessee in the various grounds of appeal is against the order of ld. CIT (A) upholding the assessment order, wherein the ld. AO has raised a demand of ₹9,42,570/-

resulting from non-deposit of TDS by the employer of the assessee.

2.1. The facts in brief are that the assessee was employed with M/s Think and learn Private Limited, which is gone into liquidation and therefore, the tax conducted on behalf of the assessee from the salaries was not deposite