| Question And Answer | |
|---|---|
| Subject: | Wrong Return Form filed and TDS not claimed in the Return |
| Category: | Income-Tax |
| Querist: | VINAY GOENKA |
| Answered by: | Research Team |
| Tags: | Revision, Wrong return |
| Date: | April 1, 2023 |
Sir,
The return was Originally Processed U/s 143(1). Time limit for revision has elapsed. Assessee has filed his return in wrong Form i.e. in ITR 4 instead of ITR-3 and by mistake has not disclosed his information regarding his Directorships and Shareholdings in his private limited companies, moreover some TDS credit claims were not made in the return, though the Income was properly disclosed. Rectification could not be filed.
My Question is:-
- What remedy do the assessee has for claiming his TDS credits, which was not been claimed at all in his Original Return ?
- Whether the assessee can file appeal for his own mistakes before the CIT(A) or what remedy do the assessee has ?
It is desirable to file a revision application with a condonation of delay. The Commissioner has the power to condone the delay. In case the delay is not condoned the assessee can file a writ before High Court. Refer , Interglobe Enterprises Pvt Ltd v. PCIT ( 2023) [2023] 148 taxmann.com 121 ( Delhi) ( HC) , CIT v. Shelly Products (2003) 261 ITR 367 / 129 Taxman 271/ 181 CTR 564 (SC) ( 2003) 6 SCC 461 , Vijay Gupta v .CIT (2016) 386 ITR 643 / 238 Taxman 505 / 137 DTR 401 (2017) 291 CTR 517 ( Delhi(HC) / (2016) SCC Online Del 161