TaxTMI 
TaxTMI 
2015 (11) TMI 1132
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....ow, we take up the Appeal of the Revenue in ITA No. 1930 & 1931 /Del/2104. The grounds of the appeal are identical in both the appeals, and therefore, the grounds of appeals of ITA No. 1930 are only reproduced as under: "1. The ld. CIT(Appeals), Bareilly has erred in facts and law by accepting new evidence from the deductor without allowing reasonable opportunity to the AO in terms of Rule 46A(3) of the IT Rules, 1962. The deductor submitted before the CIT(A) that he has deducted and paid the due tax and that short deduction/ non-payment is due to mismatch. This fact was not neither produced before the AO nor it was reflected on the ITD System when this order u/s 201(1)/201(1A) was passed. The CIT(A) has enoniously accepted the claim of assessee and directed the AO to verify the claim by calling for necessary documents for required verification and revise the order accordingly and charge interest on late deposit if any. 2. The ld CIT(A) has erred in directing the AO to call for necessary documents for required verification and revise the order accordingly. The processing of TDS statement are fully centralized at CPC (TDS), Vaishali, Ghaziabad and the AO has no power to revise the....
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....ppeals) against the intimation issued u/s 200A of the Act prior to 01.07.2010 as held by the Income-tax Appellate Tribunal, E Bench in the case of ITO Ward 50(4) Vs. Maruti Insurance Agency Network Ltd and others in ITA No. 3983 to 3995, 3997 to 4000, CO No. 426, 4001 &2, 4050 to 4052 /Del/2012 disposed off by a consolidated order dated 23.05.2014 and pleaded for taking similar view. The copy of the decision was provided to the learned senior Department Representative. We have also gone through the decision. In the case of the deductor in hand, the intimation u/s 200A has been issued on 09/08/2011, which is prior to 01/07/2012 i.e. the date from when the intimation u/s 200A has been made appealable before the commissioner of Income-tax (Appeals) under 246A of the Act. In view of the facts, the decision is squarely applicable in present appeals before us. In the decision of the ITO Ward 50(4) Vs. Maruti Insurance Agency Network Ltd and others (supra), the Tribunal has followed the findings given by the Tribunal in the case of ACIT Vs. Unitech Wireless (Tamilnadu) Pvt. Ltd and others in ITA Nos. 4028-4049 & 4053 &4054 & 4057/Del/2012 disposed off by a consolidated order dated 01st Oc....
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....of Income Tax (A), is withdrawn. However, the Assessing Officer is directed to complete within reasonable time/as soon as possible. 7. Finally, subject to the above rider, all the appeals of the Revenue stand dismissed." 5. Relying on the above findings, the Tribunal in the case of ITO, Ward 50(4) Vs. Maruti Insurance Agency Network Ltd. and Others (supra) has held has under:- "5. Since, the issue involved in these cases is covered by the decision of the Tribunal as reproduced above and otherwise also, the view as expressed by the Bench is found to be just and appropriate, therefore, following the said order, we adopt the same view and dismiss all the appeals of the revenue with the rider indicated in the precedent relied upon. Since appeals of the revenue have been dismissed, therefore, C.O. of one of the assessees becomes infractuous and as such is dismissed." 6. The issue involved in the appeals in hand, is squarely covered by the decision of the Tribunal in the case of ITO Ward 50(4) Vs. Maruti Insurance Agency Network Ltd and others( supra), following the above order , we dismiss the appeals of the Revenue and direct the ITO( TDS) to follow the directions contained in the....
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....7,080 10. In the intimations issued, the ITO held that the deductor did not quote the permanent account number ( PAN) of the deductee in the return and therefore was liable for deduction of tax at source(TDS) at rate of 20 per cent as per the provisions of section 206AA of the Act. The deductor filed an appeal before the learned commissioner of Income-tax (Appeals)-42, New Delhi, challenging tax deduction at the rate of 20 per cent. prescribed u/s 206AA of the Act on payments to nonresidents due to non availability of Permanent Account number. Before the learned commissioner of Income-tax (Appeals), the deductor claimed that as per section 90(2) of the Act, where a treaty has been entered into with a foreign Country, the provisions of the Income-tax Act shall apply to the extent more beneficial to the non- resident and hence the deductor had correctly deducted tax at the rates prescribed under DTAA with respective countries on such payments to non-residents. The learned commissioner of Income-tax (Appeals) dismissed the appeal due to non-maintainability of the appeal u/s 246A of the Act and advised the appellant to file corrected statement /application u/s 154 of the Act b....
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....appeals is dismissed. As the appeals have already been held as non maintainable, the second ground raised is held as infructuous and dismissed. The third ground being general no adjudication is required and hence dismissed. 12. In the result, both the appeals of the deductor are dismissed. 13. Now, we take up the appeals of deductor in ITA No. 709 & 710/Del/15 & ITA No. 5097 /Del/14. The effective ground in all the appeals is whether the late fee for delay in filing return of tax deducted at source (TDS) u/s 234E of the Act can be raised while processing the TDS statement, by way of intimation u/s 200A of the Act. 14. The facts in brief in these cases are that the Assessing Officer (TDS) included the penalty for delay in filing quarterly return of TDS in terms of section 234E of the Act while processing the return and intimated to the deductor in intimation issued u/s 200A of the Act. The learned Commissioner of Income-tax (Appeals) has upheld the action of the AO in including the penalty leviable u/s 234E of the Act in the intimation issued u/s 200A of the Act. Aggrieved the deductors appellants, have filed appeal before us. 15. At the outset of hearing, the learned Authorised....