TMI Blog2013 (11) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... . D. Jain,JJ. For the Appellant : Shri Satpal Singh, Sr. DR For the Respondent : None ORDER Per A. D. Jain, JM:- All these appeals have been filed by the Department against the separate orders of ld. CIT(A)-XXX, New Delhi dated 23/05/2012. 2. Since common issue is involved in all the appeals, for the sake of convenience, common order is being passed. 3. Brief facts of the case are that ITO (TDS) had issued computerized processing order u/s 200A for the financial year 2011-12 for short deduction/ short payment/late payment and interest thereon. The assessee preferred appeal before ld. CIT(A) who observed that there is no appeal provision u/s 246A for filing appeals against order u/s 200A of the I.T. Act. However, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd which also needs verification at his end;and 4. The ld. CIT(A) has further erred in issuing direction to the AO for rectification of the order when onus to file correction statement lies entirely with the deductor assessee and there is no role of the Assessing Officer in this regard. 4. Grounds are common in ITA Nos. 4110, 4111 4114/Del/2012. 5. None appeared on behalf of the assessee. However, we find that the issue is covered by the decision of Tribunal in the case of ITO vs. Govt. Co- Ed Secondary School, New Delhi in ITA No. 3910/Del/2012 and others dated 27.09.2012 wherein Tribunal has expunged the directions given by CIT(A), observing as under: 5. We have considered the submissions of ld. DR. Since no appeal is provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement any number of times is this process in NSDL site. When his all alternative are exhausted, he should given his calculation of 201(1) tax deducted from payments to deductee and interest u/s 201(1)(A) to Assessing Officer (TDS) and pay the final tax and interest accordingly. The he can recover the tax from deductee as per law. Finally, the interest u/s 201(1A) is a burden on appellant which is compensatory in nature, if proper TDS is not deducted and paid to Government Account. 6. We find that in these appeals also ld. CIT(A) has given identical directions and, therefore, we expunge the directions given by ld. CIT(A) in these appeals in line with the Tribunal s order noted supra. 7. In the result, the Departmental appeals are allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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