2013 (1) TMI 1022 - AT - Income Tax

Summary

Issues involved: Challenge against orders passed u/s 200A of the I.T. Act, 1961 by the CIT(A)-XXX, New Delhi for different quarters of the assessment year 2011-012.

Summary:
The department's appeals were directed against the orders passed u/s 200A of the I.T. Act, 1961 by the CIT(A)-XXX, New Delhi. The Ld.DR argued that there is no provision u/s 246A of the Act for filing a first appeal against the order passed u/s 200A before the CIT(A). The Ld.AR of the assessee contended that the rectification order had been passed and necessary appeal effect had been given, thus supporting the CIT(A)'s order. The Ld.DR presented a similar issue before various benches of ITAT, Delhi, citing a precedent where the ITAT accepted the department's plea. After hearing both sides, the Tribunal found that the Ld.CIT(A) could not have given any direction as no appeal is provided u/s 246A against the intimation issued u/s 200A. Therefore, the directions issued by the Ld.CIT(A) were expunged from the order. Following the precedent, the Tribunal accepted the appeals of the Revenue for statistical purposes, concluding that all three appeals filed by the department were accepted.

The order pronounced on 31.01.2013 by the Appellate Tribunal ITAT DELHI, with the citation 2013 (1) TMI 1022 - ITAT DELHI, accepted the department's appeals against the orders passed u/s 200A of the I.T. Act, 1961 by the CIT(A)-XXX, New Delhi for different quarters of the assessment year 2011-012.