2013 (11) TMI 678

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..... ese appeals have been filed by the Department against the separate orders of ld. CIT(A)-XXX, New Delhi dated 23/05/2012. 2. Since common issue is involved in all the appeals, for the sake of convenience, common order is being passed. 3. Brief facts of the case are that ITO (TDS) had issued computerized processing order u/s 200A for the financial year 2011-12 for short deduction/ short payment/la .....

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..... y holding that the order passed by the Assessing Officer u/s 200A of the I.T. Act, 1961 is not appealable u/s 246A of the I.T. Act, 1961 and on the other hand has given direction to the AO to take corrective action to rectify the mistakes in the order within two months either through the ITD System or manually; 2. The ld. CIT(A) has overreached his jurisdiction in issuing direction to the Assessi .....

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..... rounds are common in ITA Nos. 4110, 4111 & 4114/Del/2012. 5. None appeared on behalf of the assessee. However, we find that the issue is covered by the decision of Tribunal in the case of ITO vs. Govt. Co- Ed Secondary School, New Delhi in ITA No. 3910/Del/2012 and others dated 27.09.2012 wherein Tribunal has expunged the directions given by CIT(A), observing as under: 5. "We have considered the .....

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..... to the appellant and rectifying the orders as per law. If the rectification is not possible in computer, the AO should manually rectify by passing suitable order in a format so that a mass rectification can be completed quickly. The AO (TDS) should give opportunity of being heard to the appellant before rectifying these orders and listening to the grievances of the appellant. As per the new comp .....

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..... cted and paid to Government Account." 6. We find that in these appeals also ld. CIT(A) has given identical directions and, therefore, we expunge the directions given by ld. CIT(A) in these appeals in line with the Tribunal's order noted supra. 7. In the result, the Departmental appeals are allowed in terms of the aforementioned directions. Order pronounced in the open court on 07/11/2013.
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