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2018 (3) TMI 577 - AT - Income TaxAssessee in default for not making timely TDS and on the rates prescribed - Demand u/s 201(1) and 201(1A) - Held that:- As per section 202 of the Act, deduction of tax at source is only one mode of recovery. In the present case, as observed by the ld. CIT(A) herself, due taxes, including interest, have been, in fact, recovered. The fault in deduction stands rectified and also accepted by the Department, in as much as the outstanding demand now amounts to a total of ₹ 2,460/-. The rest of the demand no longer survives. Recovery of taxes was made. As such, the Department has accepted the assessee’s stand that it was not a case of no PANs, but that of mismatch of PANs. That being so, the assessee cannot be treated as an assessee in default. It is basic and trite that during the progress of proceedings from the taxing Authority to the Appellate Authority, in order to make the right or remedy claimed by the assessee just and meaningful, the Appellate Authority itself, subject to all just exceptions, must examine and evaluate events and developments, if any occurring subsequent to the institution of the proceedings, and mould the relief accordingly. In the present case, clearly, this has not been done. Though the ld. CIT(A) has noted the assessee having, post the passing of the AO’s order, furnished the quarterly statements and paid requisite taxes, in spite thereof, the assessee has been held not absolved of being treated as an assessee in default. - Decided in favour of assessee.
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