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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 ..... medy provided by the Act, the AO has to decide the issue in accordance with law, even if there is no direction of the CIT(A) - The net effect of the direction of CIT(A) is to the effect that if the assessee files rectification application the AO will decide the same in accordance with law - The direction of the CIT(A) to assessing officer (TDS) to give appeal effect within 2 months of the receipt of order has no consequence inasmuch as the entire process will start only after application is filed by the assessee – the CIT(A)’s directions are ineffective and do not create any legal binding – the assessee has various remedies under Income-tax Act - To seek remedial action, there cannot be any estoppel over that remedial right in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee preferred first appeals. The CIT(A) though dismissed the appeals of the assessee as not maintainable, however, gave certain directions for remedial measure. The revenue is aggrieved on the directions issued by ld. CIT(A). 3. Ld. Counsel for the assessee relied on ITAT consolidated order dated 1-10-2012 rendered in ITA nos. 4028 to 4049/Del/2012 others in the case of ACIT Vs. M/s Unitech Wireless (Tamil Nadu) Pvt. Ltd., to the effect that the ITAT decided the issue on following observations: Ld. Commissioner of Income Tax (A) has merely remanded the issue back to the file of Assessing officer, therefore, there is no justification to interfere with the order, the same is upheld. However, the Assessing officer is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after rectification pay the tax and interest if any, after rectification. The Assessing officer (TDS) should give appeal effect to these orders within 2 months of receipt of the order immediately by issuing necessary notices u/s 154 of the act to the appellant and rectifying the orders as per law. If the rectification is not possible in computer, the Assessing officer should manually rectify by passing suitable order in a format so that a mass rectification can be completed quickly. The assessing officer (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 computerized procedure, the appellant should to NSDL website www.tin.n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statements . . Thus, the effect of directions, if any, will depend upon whether assessee files any rectification application before assessing officer or not. Thus, the direction of the CIT(A) being dependent on a contingency of assessee s filing an application, has no legal effect. 5.2. Besides, as per the clear provisions of I.T. Act, if assessee chooses to proceed with the legal remedy provided by the Act, the assessing officer has to decide the issue in accordance with law, even if there is no direction of the CIT(A). The net effect of the direction of CIT(A) is to the effect that if the assessee files rectification application the assessing officer will decide the same in accordance with law. The direction of the CIT(A) to assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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