TMI Blog2018 (11) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ould 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 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. Section 200A of the Act is a self-contained procedure to process the statement of tax deduction at source after making ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 : Air India Limited, earlier known as Indian Airlines Limited, a 100% Government owned company, engaged in transportation of goods, passengers and parcels etc. in domestic and international sector by Air through an aircraft and as such is a national carrier. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Revenue has treated the TDS deduction by treating the party having a PAN number and thus applying the higher TDS @ 20% whereas as per Double Taxation Avoidance Agreement (DTAA) between India and Netherland, the rate of tax is 10% a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 considered view that the ld. CIT (A) has erred in deleting the demand particularly when assessment proceedings qua the year under assessment are already pending with the Department, hence present appeals filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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