TMI Blog2018 (3) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing officer, therefore, we direct the assessing officer to examine the correction statement, TRACES and revised return of TDS filed by the assessee and adjudicate the issue in accordance with law. - ITA No. 306/Kol/2016 - - - Dated:- 23-3-2018 - SHRI A. T. VARKEY, JM And DR. A.L.SAINI, AM Assessee by : Smt. Saheli Dutt Respondent by : Shri Arindam Bhattacharjee, Addl. CIT ORDER Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the Assessee, pertaining to Assessment Year 2010-11, is directed against an order passed by the Commissioner of Income Tax(Appeals)-24, Kolkata, dated 02.12.2015, which in turn arises out of an order passed by the Assessing Officer(TDS) under section 201(1) 201(1A) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and the said TDS statement has been analyzed by Income Tax Officer (TDS) on the basis of entries, reported by the deductor (assessee). For the purpose of analysis, the Income Tax Officer (TDS) also used the information available in bank challans of TDS details. The analysis revealed defaults i.e., non-payment of TDS amount deducted. The net default noticed after the expiry of stipulated period of filing the correction statements were as per the justification report which formedpart of Annexure A of the order of Income Tax Officer (TDS). In view of the defaults as per Annexure A , the deductor (assessee)was declared to be an assessee in default in respect of amount of ₹ 28,22,780/-. 4. On appeal, the ld CIT(A) confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS Return, instead of showing the balance amount, as amount paid, ithas shown the full value of the invoice, as amount paid. Hence, the amount paid/credited has been inadvertently shown more than the actual amount paid and has lead the department to conclude that there is short deduction of tax. The assessee has since filed revised TDS Return for making the said correction. Copies of acknowledgements evidencing filing of the Revised TDS Return of the four quarters of Financial Year 2009-2010 were filed by the ld Counsel, before us. The said Revised TDS Returns have also been processed by the Income Tax Department and from the TRACES website default is seen for only 2 quarters, that is, for quarter-2and quarter-4. The Copies of the default s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owledgements evidencing filing of the Revised TDS Return of the four quarters ofFinancial Year 2009-2010. We note that assessee has neither submitted the correction statement and revised TDS return before the ld CIT(A) nor before the ld assessing officer therefore it is an additional evidence before us which needs to be examined by the assessing officer. 6.1 We note that, as ld Counsel for the assessee, submitted before us that the said Revised TDS Returns have also been processed by the Income Tax Department and from the TRACES website default is seen for only 2 quarters, that is, for quarter-2and quarter-4. The Copies of the default summary of Quarter 2 and Quarter-4 were also filed by the ld Counsel before us. From the said default su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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