IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.313/M/2025 Assessment Year: 2022-23 Mr. Aditya Ramniwas Dhoot, Deputy Commissioner of Flat No.2, 2^nd Floor, Income Tax 14(1)(1), Shantiniketan, Aayakar Bhavan, Netaji Subhash Road, Vs. Churchgate, Marine Drive, Mumbai Mumbai Maharashtra - 400020 Maharashtra – 400 002 PAN: AACPD0896R (Appellant) (Respondent)

Present for:

Assessee by : Shri Rakesh Milwani, Ld. A.R.

Revenue by : Shri Umesh Chandra Sinha, Ld. Sr. D.R.

Date of Hearing : 27 . 02 .2025 Date of Pronouncement : 25 . 03 .2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 19.11.2024, impugned herein, passed by the Ld. Addl/Joint Commissioner of Income Tax (Appeals) (in short “Ld. Addl./Joint Commissioner”) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2012-23.

2. In the instant case, the Assessee had declared its total income of Rs.70,36,750/- by filing his return of income on dated 30.07.2022 for the assessment year under consideration, claiming TDS of Rs.18,10,000/-. The return filed by the Assessee was processed by the CPC vide intimation/order dated 13.01.2023 u/s 143(1) of the Act, whereby the credit of TDS was allowed to the extent of Rs. 60,000/- only, as against the TDS claimed by the Assessee to the tune of Rs.18,10,000/-.

3. The Assessee, being aggrieved, challenged the said intimation/order dated 13.01.2023 of the CPC for not allowing the complete TDS claimed to the tune of Rs.18,10,000/-, by filling 1^st appeal before the Ld. Commissioner, who by considering the claim of the Assessee, directed the Assessing Officer (AO) to grant the Assessee an opportunity of being heard in the light of the decision of the Hon’ble Delhi High Court on its own motion vs. Commissioner of Income Tax (Delhi HC) 352 ITR 273 and instruction of the CBDT New Delhi and to verify the TDS made in the Assessee’s case whether it is relatable to income offered for taxation in the year under consideration qua TDS claimed by the Assessee and Form 26AS and any other material relevant for verification of TDS credit and thereafter to grant the credit of TDS on finding the claim of the Assessee as correct.

4. The Assessee, being aggrieved, challenged the decision of the Ld. Commissioner before this Court and has claimed that his employer i.e. M/s. IMP Powers Limited had deducted the tax at source to the tune of Rs.17,50,000/- on the salary paid amounting to Rs.57,50,000/- and therefore the Assessee is entitled to get benefit of the TDS deducted.

5. On the contrary, the Ld. D.R. refuted the claim of the Assessee and submitted that admittedly the employer of the Assessee has not deposited the requisite TDS amount in the Government amount and therefore the Assessee is not entitled for the relief, as claimed for.

6. We have heard the parties and perused the material available on record. The Assessee has claimed that this employer namely M/s. IMP Powers Limited has paid the salary to the tune of Rs.57,50,000/- on which the TDS was deducted to the tune of Rs.17,50,000/- but the employer failed to deposit the same in the Government account and therefore liability cannot be fastened on the Assessee as the Assessee is entitled to get the benefit of the TDS deducted by his employer.

6.1 We observe that the Hon’ble Co-ordinate Bench of the Tribunal in the case of Mr. Aditya Deepak Nasta (ITA nos.3293/M/2024 & ors decided on 20.09.2024) has also dealt with identical issue/situation, wherein though the employer had deducted the TDS but not deposited in the Government account and therefore benefit of TDS was denied to the Assessee. The Hon’ble Co-ordinate Bench while analyzing the relevant provisions of law and the identical issue as involved in the instant case, ultimately granted relief to the Assessee, by observing and holding as under:

“6.2 Le