TMI Blog2012 (10) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ay in deposit of TDS where he submitted that there is no delay in the deposit of the TDS by the assessee. Thus in view of the above, the proper course for the assessee would have been to file the rectification petition under Section 154 requesting the AO to modify the order passed u/s 201(1A). - ITA Nos.3958/Del/2012 to 3962/Del/2012 - - - Dated:- 12-10-2012 - SHRI G.D. AGRAWAL, AND SHRI A.D. JAIN, JJ. Appellant by : Shri Ram Bilash Meena, Sr.DR. ORDER PER G.D. AGRAWAL, VP : These five appeals are filed by the Revenue against the common order of learned CIT(A)-XXX, New Delhi dated 25th May, 2012 for the AY 2010-11 2011-12. 2. The common grounds raised by the Revenue in its appeals read as under:- 1. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d DR that the learned CIT(A) has himself observed that the order of the Assessing Officer is not appealable under Section 246A and, therefore, he has dismissed the Revenue s appeals. But, at the same time, in paragraph 1 of his order, he has given direction to the Assessing Officer and has also directed to give the appeal effect within two months of the receipt of the order. This order of the learned CIT(A) is self-contradictory. 4. Nobody has appeared on behalf of the assessee despite the notice having been sent to the assessee well in advance. We, therefore, proceed to decide the appeals of the Revenue ex parte after considering the submissions of the learned DR and also perusing the orders of lower authorities. 5. We find that the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of Rs.1428171/- u/s 200A as interest on interest as no interest is payable on the interest as per the income tax act. 5. The above grounds of appeal are mutually exclusive and without prejudice to each other. 6. The appellant craves leave to add, alter, amend and/or modify any of the grounds of appeal at or before the hearing of the appeal. 6. The learned CIT(A) dismissed the assessee s appeals but, at the same time, in the first paragraph of his order, he observed as under:- The above appeals are filed by the appellants u/s 200A of the I.T.Act in the financial year 2011-12 against the computerized processing order of AO(TDS) where tax and interest u/s 200A have been computed in the computer for short deduction/short payment/l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in the grounds of appeal, the assessee has pointed out that there were certain mistakes committed by the AO(TDS) while taking the view that there was delay in deposit of TDS. In the grounds of appeal, the assessee has pointed out that there is no delay in the deposit of the TDS by the assessee. In view of the above, we are of the opinion that the proper course for the assessee would have been to file the rectification petition under Section 154 requesting the Assessing Officer to modify the order passed under Section 200A. It is needless to mention that if the assessee would file such an application, the Assessing Officer is duty bound to dispose of the same in accordance with law. 8. In view of the above, we uphold the order of learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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