TMI Blog2021 (10) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 12.04.2021 and the subsequent order passed u/s 154 of the Act, withdrawing the relief is granted to the assessee in terms of order of tribunal. AO initially while following the direction of Tribunal, verified the fact and granted relief to the assessee. However, the relief granted to the assessee was withdrawn by AO on the same day in order passed u/s 154. We find that the AO passed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation in the order dated 10.12.2020. The ld. Authorised Representative (AR) of the assessee submits that sole ground of appeal raised by the assessee was related with the disallowance of interest expenses for want of nondeduction of tax at source while making payment of interest. The assessee paid interest to non-banking finance company (NBFC). The assessee made submissions that the recipient of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wance in his order giving effect dated 12.04.2021. However, the order dated 12.04.2021 was withdrawn by AO in his subsequent order passed under section 154 of the Act. The order passed under section 154 of the Act was received to the assessee on 26.04.2021, hence, the assessee has filed present application for appropriate direction to the AO. 2. On the other hand, the ld. Senior Departmental Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bench in its order dated 10.12.2020. 4. We have considered the submission of both the parties and have gone through the order dated 10.12.2020 order passed by the AO while giving effect to the order of Tribunal vide his order dated 12.04.2021 and the subsequent order passed under section 154 of the Act, withdrawing the relief is granted to the assessee in terms of order of tribunal. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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