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of ITAT restored the assessee's appeal to the file of the ld. CIT(A) for fresh adjudication concerning interest and penalty alleged to have arisen from late deposit of TDS for Q3 A.Y. 2021-22, noting that factual and legal issues surrounding timely tendering of the TDS cheque to the bank and subsequent levy under s. 201(1A) require effective examination. The Tribunal did not decide the merits but directed de novo consideration by the CIT(A) and imposed a litigation cost of Rs.1,000 payable by the assessee. The matter is remitted for fresh decision on both liability for interest and imposition of penalty.
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