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2019 (9) TMI 340 - AT - Income TaxNon granting TDS credit - original TDS certificates furnished by the assessee at the time of assessment proceedings - second round of litigation before the Tribunal - HELD THAT:- AO to grant the benefit of TDS credit on the basis of original TDS certificates filed by the assessee. The Assessing Officer while passing the order giving effect to the order of Tribunal has deliberately closed his eyes on the directions of Tribunal. In the second round of appeal, the Commissioner of Income Tax (Appeals) again vide order dated 23-12-2016 directed the Assessing Officer to comply with the directions of Tribunal but till date the Assessing Officer has not given effect to the order of Tribunal dated 30-06-2014. Shri N. Ashok Babu representing the Department filed a copy of the order dated 16-07-2019 passed u/s. 154 by the Assessing Officer giving effect to the directions of Tribunal order dated 30-06-2014. AO has now complied with the directions of Tribunal though belatedly. The present appeal filed by the Revenue is without any merit. We see no infirmity in the directions by the First Appellant Authority to Assessing Officer to comply with the decision of Tribunal. In fact, judicial discipline demands that the Assessing Officer should have complied with the directions of the Tribunal in first instance only.
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