9911796707
TMI Blog2018 (11) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds, except the difference in amount, inter alia that:- "1. Whether on the facts and in the circumstances of the cases, the Ld. CIT(A) has erred in directing the AO to verify demand/payment and pass fresh order without considering the provision of sub section (a) of section 251(1). 2. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in directing the AO to delete the demand ( Rs. 72,49,843/- & Rs. 21,05,618/- for second quarter for FY 2013-14 & fourth quarter for FY 2012-13 respectively) created on account of wrong/invalid PAN without considering the provisions of section 206AA which is mandatory in nature." 2. Briefly stated the facts necessary for adjudication of the controversy at hand are : Ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assistance of the ld. Senior DR as well as on the basis of documents available on the file. 5. We have heard the ld. Departmental Representative for the revenue to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. 6. Undisputedly, Air India Ltd. has made payment to the foreign entity. It is also not in dispute that the demand has been raised on account of short deduction on account of mentioning of the wrong PAN number. In case of short deduction of demand for second quarter (FY 2013-14), the same is claimed to be on account of non-mentioning of the PAN number of M/s. Engine Lease Finance B.V. at the time of filing the return. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no question of deleting the demand raised as all these facts were to be examined by the AO during assessment on the basis of submissions made by the assessee. 8. Moreover, section 200A of the Act is a self-contained procedure to process the statement of tax deduction at source after making adjustment of any arithmetic error or incorrect claim. Furthermore, the assessee has made an undertaking before the Commissioner that it is revising the return for incorporating the PAN numbers of those employees which will otherwise lead to the demand nil and in case of demand for second quarter for FY 2013-14, no interest shall be charged as the demand itself would not be sustainable. 9. In view of what has been discussed above, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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