TMI Blog2014 (4) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... made u/s 201(1) of the Act – Advance tax paid by the recipient – Requirement to made TDS u/s 201(1) of the Act – Held that:- Assessee could furnish the details of returns filed with reference to first three items - CIT(A) partly confirmed the order – there is no reason to interfere in the findings of the CIT(A) – Decided against Revenue. Relief worked out and excess recovery – Held that:- The A.O. attached the bank account on 24th January, 2012 i.e., after the CIT(A) has passed the order giving relief, without giving effect to the consequential order and recovered an amount - as per the consequential order passed on 03.05.2012, the net demand payable worked out to only Rs.2,04,333/-. there seems to be no direction for granting the exces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the provisions of 194J of the Act towards the payment for professional charges and tax was short deducted. The details of the amounts paid and short deduction and interest working is as under :- 3. Before the Ld. CIT(A), assessee submitted that the payments considered by the A.O. were in fact paid to four persons M/s CMC Ltd., Keerthi Infotech, Skylark Infoways Pvt. Ltd. and Mr. V. Institute of Excellence. It was submitted that even though assessee deducted tax, the A.O. was of the opinion that the assessee should have deducted higher amount and raised the demand. Relying on the principles laid down by the Hon ble Supreme Court in the case of Hindustan Coca-Cola Beverages Pvt. Ltd. 293 ITR 226, it was submitted that the dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under section 201(1A) is concerned, 2nd and 3rd parties have committed default and as such interest is levied till the date of advance tax cum 140 payment and the A.O. is directed to rework the liability accordingly. In as far as the 4th party is concerned, there is a default both in terms of section 201(1) and 201(1A) and the liabilities for both these sections are retained. 4. The Revenue is aggrieved and raised two grounds which are as under : 1. The Ld. CIT(A) is erred in passing the appellate order without jurisdiction and that the order is not acceptable on merits also. 2. The Ld. CIT(A) erred in deleting the addition made u/s. 201(1) basing on the ground that the recipient has paid the advance tax on its total income in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by CIT(A), Vijayawada vide notification dated 10.11.2010. This ground is not maintainable before us for many reasons. As seen from the notification dated 10.11.201 placed on record, the CIT(A), Vijayawada has jurisdiction over all cases of CIT, Vijayawada and CIT-TDS, Hyderabad. Against column-4, it was mentioned that all appeals emanating from the orders of the Addl. CIT/JCIT/DCIT/ACS-IT/ITOs of Range-3, Vijayawada are under CIT(A), Vijayawada. Whether ITO-TDS-2, Tirupati is covered in the Officers referred to in column-4 is not placed before us. As the orders of 201(1A) was passed by Income Tax Officer, TDS-2, Tirupati, whether the said Officer was working under any of the Officers specified in Column-4 of the notification was not speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing to know that at present ITO, Ward 3(6), Tirupati is submitting the relevant details, when in fact the jurisdiction pertains to ITO, TDS(2), Tirupati who was having jurisdiction at the relevant point of time. In the absence of any details on record, this ground raised by the Revenue, which does not arise out of the orders of the CIT(A), Guntur becomes an additional ground before us. Additional ground cannot be admitted, unless the facts are on record. In view of this, this ground is rejected as not maintainable. 8. Ground No.2 pertains to the issue of relief granted by the CIT(A), Guntur on the issue of TDS. Assessee submitted details of the TDS considered by the A.O. (which are not mentioned in the order of the A.O.) as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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