IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM &

MS PADMAVATHY S, AM I.T.A. No. 39/Mum/2025 (Assessment Year: 2020-21)

Dhananjay Sanjiv Rawal, Central Processing Centre, D-4, Iconic, 18, Arthur Bunder Income Tax Department, Vs.

Road, Colaba, Mumbai-400005 Bangalore-560500 PAN: AGPPR5062A Appellant) : Respondent Appellant /Assessee by : Shri Dhananjay Rawal, AR Revenue / Respondent by : Shri Asif Karmali, Sr. DR Date of Hearing : 11.02.2025 Date of Pronouncement : 21.02.2025 O R D E R Per Padmavathy S, AM:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC)- Delhi [for short 'the CIT(A)] dated 27.03.2023 for the AY 2020-21. The only issue contended by the assessee through various grounds is that the AO has not been given the credit towards tax deducted on the payments received by the assessee for the reason that the same is not appear in the Form-26AS.

2. The assessee an individual is a creative director by profession and filed the return of income for AY 2020-21 on 14.12.2020 declaring a total income of Rs. 16,81,030/-. The assessee in the return has claimed a TDS