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Tribunal dismisses Revenue's appeal on treatment of assessee under Income-tax Act The Tribunal dismissed the Revenue's appeal against the CIT(A) order regarding the treatment of the assessee in default under section 201(1) of the ...
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Tribunal dismisses Revenue's appeal on treatment of assessee under Income-tax Act
The Tribunal dismissed the Revenue's appeal against the CIT(A) order regarding the treatment of the assessee in default under section 201(1) of the Income-tax Act, 1961 for the assessment year 2011-12. The Tribunal found merit in the assessee's contention, referencing a previous decision where it was held that the appeal became infructuous due to the absence of any TDS liability. As the Revenue failed to provide a distinguishing decision in their favor, the Tribunal declined to interfere and dismissed the Revenue's grounds. The appeal of the assessee was consequently dismissed.
Issues involved: Appeal against CIT(A) order regarding treatment of assessee in default under section 201(1) of the Income-tax Act, 1961 for assessment year 2011-12.
Analysis: 1. The appeal filed by the Revenue challenged the order of the Commissioner of Income Tax (Appeals) regarding the treatment of the assessee in default under section 201(1) of the Income-tax Act, 1961 for the assessment year 2011-12. 2. The Revenue contended that the CIT(A) erred in not treating the assessee in default within the provisions of section 201(1) of the Act. 3. The assessee argued that the issue was already decided in their favor by the Tribunal in their own case for the assessment year 2010-11. 4. The Tribunal noted that the Revenue failed to provide any distinguishing decision in their favor. 5. The Tribunal examined the orders of the lower authorities and found merit in the contention of the assessee. The Tribunal referred to a previous decision of the co-ordinate bench where it was held that the appeal of the Revenue became infructuous due to the absence of any TDS liability. 6. Following the findings of the co-ordinate bench, the Tribunal declined to interfere and dismissed the grounds raised by the Revenue. 7. Consequently, the appeal of the assessee was dismissed, and the order was pronounced in open court on 11.06.2018.
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