2013 (1) TMI 1022

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....These three appeals of the department are directed against the orders passed u/s 200A of the I.T. Act, 1961 by the CIT(A)-XXX, New Delhi all dated 25.5.2012, relevant to different quarters for the assessment year 2011-012, whereby action of Ld.CIT(A) in passing further direction while holding appeal against order u/s 200A of the Act to be not maintainable has been challenged. 2. At the very out....

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.... counter the submission of the Ld.AR of the assessee has submitted that similar issue arose before various benches of ITAT, Delhi, by filing copy of an order in one group of cases in ITO vs. Govt. Co-Ed Secondary School, KG-I/KGII, Vikash Puri, New Delhi & Others in ITA Nos.3910/Del./2012 (for assessment year 2010-11) and Others dated 27.09.2012, wherein ITAT has accepted the plea of the departmen....

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....ny direction. Therefore, the following directions of Ld. CIT (A) are expunged from his order: "The appellants are advised to file necessary corrections statement before the Assessing Officer (TDS), coordinate and cooperate with the Assessing Officer and after rectification, pay the tax and interest if any, after rectification. The Assessing Officer (TDS) should give appeal effect to these....

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.... u/s 200A /201(1) /201(1A) after getting instructions from higher authorities. The appellant can file correction statement any number of times is this process in NSDL site. When his all alternatives are exhausted, he should give his calculation of 201 (1) tax deducted from payments to deductee and interest u/s201(1A) to Assessing Officer (TDS) and pay the final tax and interest accordingly. Then h....