TMI Blog2015 (10) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... was produced before us. Since the alternate ground raised by the assessee has not been discussed by the Commissioner of Income-tax (Appeals) or the Assessing Officer, we deem it fit in the circumstances to set aside this issue to the file of the Assessing Officer to verify whether the statement made by learned counsel before us is correct and thereafter decide the same in accordance with law. - ITA Nos.210 & 211/Hyd/2014 - - - Dated:- 15-5-2015 - Shri P.M. Jagtap Smt.Asha Vijayaraghavan, JJ. For the Appellant : Shri Ramakrishna Bandi, DR For the Respondent : Shri Tapan Gupta ORDER Smt. Asha Vijayaraghavan (Judicial Member).- These are the Revenue's appeals against the common order of the Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct : (a) Erred in not providing any opportunity to the appellant before passing the order under section 201(1)/201(1A) of the Act. (b) Failed to appreciate that the short payment of tax deducted at source (TDS) and/or late payment of TDS, as appearing in the TDS processing statement is only on account of certain mismatches and/or errors in filing of eTDS return and there is no actual short payment of TDS and/or late payment of TDS. (c) Erred in not considering the tax payment information (i.e. the details of tax paid as per OLTAS, etc.,) available with him and concluded that the appellant is an assessee-in-default, on account of short payment of TDS and/or late payment of TDS, despite the fact that the appellant has duly deducted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n February 13, 2012. But, as per the proviso to section 201(3) of the Act, these orders should have been passed on or before March 31, 2011. As the orders passed by the Assessing Officer are barred by limitation, they are held to be bad in law and are annulled. 6. Aggrieved, the Department is in appeal before us raising the following grounds of appeal : 1. The hon'ble Commissioner of Income-tax (Appeals) has erred both on facts and circumstances of the case. 2. Whether, on facts and circumstance of the case, the hon'ble Commissioner of Income-tax (Appeals) was right in holding that statement filed by the assessee cannot be processed being time barred as per the provisions of section 201(3) of the Income-tax Act, 1961. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4Q Q1 of the financial year 2007-08 for rectifying the mistakes/ errors in its original eTDS return. It was brought to our notice that post filing of said revised eTDS return, the tax demand payable by the company has become nil and there is no further tax payable by the company. A copy of status of payment of TDS traces was produced before us. 9. Since the alternate ground raised by the assessee has not been discussed by the Commissioner of Income-tax (Appeals) or the Assessing Officer, we deem it fit in the circumstances to set aside this issue to the file of the Assessing Officer to verify whether the statement made by learned counsel before us is correct and thereafter decide the same in accordance with law. 10. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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