2015 (10) TMI 988

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....ee, thereby setting aside the AO's order instead of deciding it.         2. The order of the ld CIT(A) deserves to be cancelled and the order of the AO be restored. 3. Ground Nos. 1 and 2 are against the order of the ld CIT(A) directing the AO to verify the e-TDS return and correction statement filed by the assessee, which according to revenue amounts to setting aside the order of AO, whereas he should have decided it, and therefore the impugned order needs to be cancelled. 4. The facts of the case are that the assessee filed an e-TDS statement in Form No. 24Q, for the 4th Quarter of the Financial Year 2008-09. The AO analyzed the TDS statement on the basis of entries reported by the deductor (ass....

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....t the observation of the AO in his order that there was short deduction of tax of 18 persons working with the assessee which amounts to Rs. 5,36,710/- the ld CIT(A) has taken note that the appellant/assessee had in fact furnished copies of 25 challans in support of its contention that there were in fact no short deduction of tax, even though the challan amounts and short deduction amounts could not tally. Taking into consideration note of the fact that the appellant had filed correction statement and had also furnished the copies of challans in support of its contentions before him, the ld CIT(A) directed the AO to verify the appellant's claim and allow credit of the same as per law and the appellant was also asked to place before the AO th....

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..........................................     (b)...........................................................     (c) in any other case, he may pass such orders in the appeal as he thinks fit. 10. A perusal of the above provisions reveals that ld CIT(A) has the following while disposing of an appeal i.e. as per section 251(1)(a) while deciding an appeal against an assessment order he may confirm, reduce, enhance or annul the assessment; as per section 251(1)(aa) while deciding an appeal against an order of assessment in respect of which the proceeding before the settlement commission abates u/s 245 HA he may confirm, reduce, enhance or annul the assessment; and as per section 251(1)(b) while deciding an ap....