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TMI Blog2014 (4) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... e deductor assessee by holding that the order passed by the Assessing officer u/s 200A of the Income-tax Act, 1961 is not appealable u/s 246A of the Income Tax Act, 1961 and on the other hand has given direction to the Assessing officer to take corrective action to rectify the mistakes in the order within two months either through the ITD System or manually." 2. Brief facts are: The assessee moved some 154 application against the order of assessing officer passed u/s 201(1)/201(1A) of the I.T. Act for short deposit of TDS amount in the respective years and created the demand. 2.1. Aggrieved, against the orders of A.O. the assessee preferred first appeals. The CIT(A) though dismissed the appeals of the assessee as not maintainable, however ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded as under: "5. We have considered the submissions of Ld. DR. Since no appeal is provided u/s 246A against the intimation issued u/s 200A, therefore, Ld. CIT(A) having so held could not have given any direction. An Appellat4 Authority derives its jurisdiction from statutory provisions and, therefore, can act only as per provisions of law bestwing power upon him. If no such power is there, he cannot give any 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and paid to Government account." In the result the Departmental appeals are allowed in terms of aforementioned direction." 5. We have considered rival contentions and perused the material available on record. Ld. Counsel for the assessee concedes that the CIT(A) was correct in holding the non-appealable nature of the impugned order and the appeal cannot be filed by the assessee against the order passed u/s 201(1)/201(1A). Thus, on technical terms revenue's appeals are to be allowed looking at the concession of the ld. Counsel. 5.1. Coming to the latter part of the judgment we may point out that the order of CIT(A) before us is distinguishable on facts. It starts with words - "The appellants are advised to file nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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