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THE INCOME TAX APPELLATE TRIBUNAL

AHMEDABAD “SMC” BENCH, AHMEDABAD

Before Ms. Suchitra Kamble, Judicial Member

ITA No. 2673/Ahd/2025

Assessment Year 2017-18

Nishant Anilbhai Shah, The Income Tax

30 Amruta Park, Officer,

Behind Vidya Vihar Vs Ward-1(3)(1),

School, Subhanpura, Vadodara

Vadodara-390023 (Respondent)

PAN: CUMPS1451B

(Appellant)

Assessee by: Shri Nirav M. Joshi, A.R.

Revenue by: Shri Arvind Kumbhare, Sr. D.R.

Date of hearing : 17-03-2026

Date of pronouncement : 15-05-2026

आदेश/ORDER

This is an appeal filed against the order dated 29-10-

2025 passed by National Faceless Appeal Centre (NFAC),

Delhi for assessment year 2017-18.

2. The grounds of appeal are as under:-

“For Assessment Year 2017-18, the appellant(self) filed the

income tax return within the due date on 19.08.2017 and duly

paid the entire tax liability. The demand of Rs.1,28,480/- has

arisen solely due to an inadvertent typographical error in

mentioning the employer's TAN in the ITR (correct TAN:

PNES12481A; wrongly entered: PENS12481A), resulting in non-

grant of TDS credit by the system. The fact that taxes were fully

deducted and deposited is clearly evidenced by Form 16 and

Form 26AS and has never been disputed by the department. The

appellant had contested the demand and raised grievances upon

becoming aware of the error; however, rectification could not be

I.T.A No. 2673/Ahd/2025

Nishant Anilbhia Shah, A.Y. 2017-18

filed online due to limitation. The lapse was purely technical and

without any malafide intent, and there is no loss of revenue.

Sustaining the demand would result in double taxation of income

already taxed, which is against principles of equity and natural

justice. The appellant therefore prays that the demand be

deleted.

Total Tax Effect Rs. 1,28,480/-”

3. The assessee filed the income tax return within the due

date on 19-08-2017 and paid entire tax liability. The demand of

Rs. 1,28,480/- has arisen solely due to inadvertent

typographical error in mentioning the employee’s stamp in the

ITR correct TAN PNES12481A and incorrect entering of TAN is

PENS12481A, thus instead wrongly NE, the assessee while filing

the return as EN which is a typographical error. But this

resulted in non-granting of TDS credit by the system. The

rectification could not be filed within the time by the assessee

but this fact was not taken into account by the CIT(A) and on the

issue of time barring, the appeal filed by the assessee was

dismissed.

4. Heard both the parties and it appears that it is a genuine

typographical mistake and due to the non-following of the

procedure by the assessee, the time lapses for filing the

rectification application but the assessee herein is admitting is

made and under exceptional circumstances, it will be

appropriate to allow the assessee’s plea and the Assessing Officer

directed to allow the assessee to rectify his correct TAN of

employee no. and if the assessee is entitled for the TDS credit,

the same should be granted as per Income tax Act. The appeal

of the assessee is partly allowed.

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I.T.A No. 2673/Ahd/2025

Nishant Anilbhia Shah, A.Y. 2017-18

5. In the result, the appeal of the assessee is partly allowed.

Order pronounced in the open court on 15-05-2026

Sd/-

(Suchitra Kamble)

Judicial Member

Ahmedabad : Dated 15/05/2026

a.k.

आदेश क(cid:6) (cid:7)(cid:8)त(cid:10)ल(cid:12)प अ(cid:15)े(cid:12)षत / Copy of Order Forwarded to:-

1. Assessee

2. Revenue

3. Concerned CIT

4. CIT (A)

5. DR, ITAT, Ahmedabad

6. Guard file.

By order/आदेश से,

उप/सहायक पंजीकार

आयकर अपील(cid:18)य अ(cid:19)धकरण,

अहमदाबाद

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