IN INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH SMC , BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA No. 1424(Bang) 2016(Assessment year : 2008 09) M/s Mangal Plastic Udyog, No. 108/13, 3rd Main Road, Industrial Town, Rajajinagar, Bangalore 560044 PAN : AABFM7328Q Appellant Vs ACIT (CPC), Bangalore Respondent Assessee by :Shri Sudheendra B. R., C. A. Revenue by : Shri Naresh Saka JCIT Date of hearing : 20-09-2016 Date of pronouncement : 21-09-2016 ORDER PER A. K. GARODIA, A.M.: This appeal is filed by assessee. This is directed against order of learned CIT (A) 3, Bangalore dated 29.07.2016 for A. Y. 2014 15. 2. assessee has only one grievance that A.O. has not rectified challan as per which amount of Rs. 150,000/- was paid by assessee because assessee by mistake used challan of TDS payment instead of using Advance tax Challan for making this payment on 07.09.2013. 3. Learned AR of assessee submitted that as per letter dated 29.09.2014, assessee has made request to A.O. for rectification of challan but no order is passed by A.O. in this regard and learned CIT (A) also has not given any finding on this aspect. Learned DR of revenue supported order of CIT (A). 2 ITA No. 1424(Bang) 2016 4. I have considered rival submissions and perused material on record. I find that this is not in dispute that assessee made payment of this amount by using TDS challan and hence, credit for same as advance tax cannot be allowed. But nevertheless, when request is made by assessee for rectification of challan, A. O. should pass appropriate order on such request as per law. With these observations, I restore matter back to A.O. for passing appropriate order as per law on such request of assessee made before him on 29.09.2014 and if assessee succeeds in this matter and A.O. rectifies challan then to allow credit to assessee. 5. In result, appeal of revenue is allowed for statistical purposes. Order pronounced in open court on date mentioned on caption page. (A.K. GARODIA) ACCOUNTANT MEMBER Bangalore: Dated: .09.2016 am* Copy to : 1 Appellant 2 Respondent 3 CIT(A)-II Bangalore 4 CIT 5 DR, ITAT, Bangalore. 6 Guard file By order, AR, ITAT, Bangalore 3 ITA No. 1424(Bang) 2016 1. Date of Dictation .. 2. Date on which typed draft is placed before dictating Member . 3. Date on which approved draft comes to Sr. P. S. .. 4 Date on which order is placed before dictating Member for pronouncement .. 5. Date on which order comes back to Sr. P.S. .. 6. Date of uploading order on website .. 7. If not uploaded, furnish reason for doing so . 8. Date on which file goes to Bench Clerk .. 9. Date on which order does for Xerox & endorsement . 10. Date on which file goes to Head Clerk . 11 date on which file goes to Assistant Registrar for signature on order . 12 date on which file goes to dispatch section for dispatch of Tribunal order 13 Date of dispatch of order M/s Mangal Plastic Udyog v. ACIT (CPC), Bangalore