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TMI Blog2022 (12) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... u Kumar Roy, Adv. Mr. Paban Kumar Roy, Adv. Mr. Bhaskar Sengupta, Adv. .. . for the respondent ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity) is directed against the order dated 5th June, 2020 passed by the Income Tax Appellate Tribunal, "B" SMC Bench, Kolkata (the Tribunal) in ITA No.77/Kol/2019 for the assessment years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate and ignored Form No.26AS. For better appreciation it would be relevant to quote the finding recorded by the learned Tribunal. "On perusal of the same, it shows that the assessee for this AY (2010-11) (FY 2009-10) has received income of Rs.3,95,030/- and TDS of Rs.39,569/- has been deducted and deposited the same in the Government account. Thus, I note that there are two documents befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scenario, in the interest of justice and since it is second round of assessee's appeal, and keeping in mind that there should be finality of the issue I am deciding as infra. First of all, Form 16A is generated by M/s. Unipay Marketing Pvt. Ltd. which is payer and the assessee who is the payee has no control over it. Even if the amount is paid it should have been accounted for in assessee's bank a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al position is not being disputed by the revenue. Thus, we are of the clear view that there is no substantial question of law much less substantial question of law arising in this appeal for consideration.
Accordingly, the appeal filed by the revenue (ITAT/233/2022) is dismissed.
Consequently, the connected application for stay (IA No.GA/2/2022) also stands closed. X X X X Extracts X X X X X X X X Extracts X X X X
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