2014 (6) TMI 965

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....PER PRAMOD KUMAR, ACCOUNTANT MEMBER: By way of this appeal, the Assessing Officer has challenged correctness of learned CIT(A)'s order dated 10th April, 2013, in the matter of penalty under section 271(1)(c) of the Income Tax Act, 1961 for the Assessment Year 2008-09. 2. Grievances raised by the Assessing Officer are as follows :- "1. The Ld. CIT(A) has erred in law and on facts in ....

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....essment proceedings, the Assessing Officer noticed that while as per 26AS, the assessee was in receipt of amount of Rs. 10,19,360/- from Dish Net Wireless Limited, the assessee has contented that "the above payment does not pertain to the assessee and has been wrongly credited" to his account. Brushing aside the explanation of the assessee and terming the same "simply a presumption of the assessee....

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....ent proceedings the appellant furnished complete postal address of the deductor company. However, the AO did not make any effort to seek information u/s 133(6) of the Act. It is gathered that during AY 2009- 10 the aforesaid company had shown wrong amount credited to the account of the appellant which was subsequently rectified by the aforesaid company. Thus in view of such facts the onus shifted ....

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....leted. Ground of appeal No.2 is allowed. The AO is directed to write to the payer company to rectify its TDS return and ask the jurisdictional TDS authority to examine the issue and take necessary action." 4. Revenue is aggrieved and in appeal before us. 5. Having heard the learned Departmental Representative and having perused the material on record, we are of the considered view that based....