Delay in filing the first appeal was held condonable where the...

Delay in filing the first appeal was held condonable where the assessee had been pursuing rectification before CPC and filed the appeal only after that remedy failed; dismissal as time-barred was not justified. On merits, salary slips, Form 16 and bank statements showed tax had been deducted from salary and only net salary was paid, so the employee could not be denied TDS credit merely because the employer failed to deposit the tax. The Assessing Officer was directed to verify the deduction and allow the corresponding credit.