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2018 (11) TMI 480

short deduction but it is the case of wrongly applying the TDS rate by losing sight of DTAA between India and Netherland. - Insofar as demand for fourth quarter (FY 2012-13) deduction for ₹ 2,10,200/- is concerned, the Revenue has treated this transaction with incorrect PAN numbers and has applied TDS @ 20%. It is also not in dispute that when the correct PAN numbers of the concerned employees is mentioned in the revised TDS return, the demand would come to nil. The assessee has agreed to deposit interest demand as well as late filing fee on account of late deposit of tax. - When we examine all final assessment is still pending with the Department, the appeal filed by the assessee before ld. CIT (A) was not maintainable as th .....

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2015 passed by Ld. CIT (Appeals)-18, New Delhi qua second quarter for FY 2013-14 & fourth quarter for FY 2012-13 respectively on the identical grounds, 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 ( ₹ 72,49,843/- & ₹ 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 consideri .....

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e present appeal. 4. Assessee has not preferred to put in appearance despite issuance of the notice and consequently, we proceeded to decide the present appeal with the 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 .....

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e as the assessee has categorically made submission that interest demand on account of late deposit of tax and late filing of return, demand is being deposited by the assessee, there 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 .....

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