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TMI Blog2012 (10) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the department against the common order of the learned CIT (A)-XXX, New Delhi dated 08.06.2012, in the cases of different assesses, as above. 2. The department in all these appeals has taken common grounds that the order of the ld. CIT (A) is perverse and erroneous on the facts and circumstances of the case because the ld. CIT (A), on the one hand, has dismissed the appeal of the deducto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it was submitted by the Ld. DR that the Ld. CIT (A) himself observed that the order of the Assessing Officer is not appealable u/s 246A and, therefore, he has dismissed the assessees' appeals; that at the same time, in paragraph 1 of his order, he has given a direction to the Assessing Officer that appeal effect should be given within two months of the receipt of the order; and that therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , expunge the direction of the ld. CIT (A) that A.O. (TDS) should give appeal effect to these orders within two months of the receipt of the order. But, at the same time, we find that in the grounds of appeal, the assessee has pointed out that there were certain mistakes committed by the A.O. (TDS) while taking the view that there was delay in deposit of TDS. In the grounds of appeal, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rectification of the order passed u/s 201(1A), the Assessing Officer will dispose of the same in accordance with law at an early date. With these observations, the Revenue's appeals are deemed to be allowed for statistical purposes." 6. In view of the above, we dispose of the present appeals too with similar directions as given by the co-ordinate Bench in ITA Nos.3958 to 3963/Del/2012. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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