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TMI Blog2015 (1) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue, challenge of the Department relates to giving of direction by the Ld. CIT(A) to the A.O. to take corrective action to rectify the mistake in the respective orders within two months, either through ITD system or manually when the appeals have been dismissed by holding that order passed by the A.O. u/s 200A of the I. T. Act, 1961 are not appealable u/s 246A, whereas the C.O. supports the order of CIT(A). 1.1 Since common facts are involved and the issue involved is also identical and these appeals were heard together, therefore, the same are being disposed of by a single order for the sake of convenience 2. Some of these cases were represented by counsels of the assessees whereas in some cases, there has been no representation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned order is perverse and erroneous on facts and circumstances of the case. 2. The Department has raised as many as 4 grounds in these appeals to challenge the order of the Ld. Commissioner of Income Tax (A) in holding that the order passed by the Assessing Officer u/s. 200A of the Act was not appealable u/s. 246A and on the other hand directed the Assessing Officer to take corrective action to rectify the mistakes in the order within two months. During the hearing, in some cases, as mentioned in caption of appeals, none appeared on behalf of the assessee. Since issues are involved for adjudication in all these appeals is common, therefore, these appeals were heard together and are being disposed of by this common order for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rectification. The AO (TDS) should give appeal effect to these orders within 2 months of receipt of the order immediately by issuing necessary notices u/s. 154 of the Act to the appellant and rectifying the orders as per law. If the rectification is not possible in computer, the Assessing Officer should manually rectify by passing suitable order in a format so that a mass rectification can be completed quickly. The AO (TDS) should give opportunity of being heard to the appellant before rectifying these orders and listening to the grievances of the appellant." 6. If the observation made in the impugned orders are analyzed, there is direction/ advice by the Ld. Commissioner of Income Tax (A) to file correct statement before the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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