2015 (1) TMI 305 - AT - Income Tax

Rectification u/s 154 - Default in TDS statement - defaults are due to error in data entry and/or missing information, the same should be corrected by filing the correction statement and if the defaults are otherwise than above, then, the amount of default be paid within 30 days of the receipt of this intimation - Held that - Following decision of ITO vs. Maruti Insurance Agency Network Ltd. 2015 (1) TMI 291 - ITAT DELHI - Decided against Revenue.

Summary

Issues:
Appeals by Revenue against orders passed by ld. CIT(A) under section 200A of the Income-tax Act, 1961.

Analysis:
The Appellate Tribunal ITAT DELHI heard a batch of 19 appeals by the Revenue related to assesses' orders passed by the ld. CIT(A) under section 200A of the Income-tax Act, 1961. The common issue raised in all appeals was regarding the determination of amounts payable in TDS/TCS statements filed by the assesses. The ld. CIT(A) had dismissed the appeals of the assesses and advised them to file necessary corrections before the AO and rectify the intimation under section 200A by paying the due tax. The ld. CIT(A) set a limit of two months for the AO (TDS) to give effect to his order. The Revenue was aggrieved by these directions.

In considering the appeal, the Tribunal referred to a previous order in a similar case and noted that the appeals of the Revenue were dismissed in that case, and the time limit of two months given by the ld. CIT(A) was withdrawn. Since no distinguishing feature was brought to their notice, the Tribunal dismissed the appeal filed by the Revenue and gave the same directions as in the previous order regarding the waiver of the two-month period for passing orders.

The Tribunal found that the facts and circumstances of other appeals by the Revenue were similar to the discussed appeals. Following the same view, the Tribunal dismissed all these appeals with the waiver of the time limit for passing orders by the AO. In appeals where there was no representation from the side of the assessee, the Tribunal again noted the similarity in facts and circumstances and dismissed those appeals with the same directions regarding the waiver of the two-month time limit for passing orders by the AO.

In conclusion, the Tribunal dismissed all the appeals by the Revenue, following the precedent set in a similar case, and granted waivers for the time limit for passing orders by the AO.