Tribunal upholds CIT (A) decision on IT Act appeal; assessee allowed rectification petition.

The Tribunal upheld the CIT (A)'s decision that the assessee's appeals were not maintainable against the order under section 200A of the IT Act, 1961. The Tribunal expunged the direction for the Assessing Officer to give appeal effect but allowed the assessee to file a rectification petition under Section 154 to modify the order. The department's appeals were deemed allowed for statistical purposes, with directions for prompt action by the Assessing Officer on rectification applications. The judgment was pronounced on 12.10.2012.

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Issues:
Appeal against CIT (A) order, maintainability of appeals under section 200A, rectification petition under Section 154.

Analysis:
The department filed twelve appeals against the common order of the CIT (A) in cases of different assesses. The department contended that the CIT (A) erred in dismissing the appeals of the deductor assessee, claiming the order passed by the Assessing Officer under section 200A of the IT Act, 1961 was not appealable under section 246A. Despite no appearance by the assessees, the revenue's appeals were decided ex parte. The department argued that the CIT (A) contradicted himself by dismissing the appeals while directing the Assessing Officer to rectify the mistakes within two months. The issues raised were found to be addressed in a previous decision by the Tribunal in the case of "M/s Air India Limited."

The Tribunal observed that when the CIT (A) deems appeals not maintainable against the order under section 200A, there is no requirement to give effect to the order. The Tribunal expunged the direction for the Assessing Officer to give appeal effect but noted that the assessee could file a rectification petition under Section 154 to modify the order passed under section 200A. It was emphasized that the Assessing Officer must dispose of such applications in accordance with the law. Consequently, the Tribunal upheld the CIT (A)'s decision that the assessee's appeals were not maintainable. The Tribunal directed that if the assessee files a rectification application under Section 154, the Assessing Officer should act promptly in accordance with the law. The department's appeals were deemed allowed for statistical purposes.

In conclusion, the Tribunal disposed of the department's appeals with directions similar to a previous decision. All appeals filed by the department were deemed allowed for statistical purposes. The judgment was pronounced on 12.10.2012.

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