2017 (8) TMI 235

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....ental Representative For the Assessee : Salil Kapoor, Advocate ORDER I. C. Sudhir (Judicial Member) 1. These are cross-appeals. The Revenue has questioned the first appellate order whereby the learned Commissioner of Income-tax (Appeals) has decided the issue of delay in payments of TDS in favour of the assessee. The assessee on the other hand has questioned the first appellate order in uphold....

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....were beyond the control of the assessee. 3. The learned senior Departmental representative on the other hand, placed reliance on the assessment order with this submission that the learned Commissioner of Income-tax (Appeals) has erred in accepting the arguments of the assessee that in the case of payments by cheque the date of payment should be taken as the date of presentation of the cheque to t....