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TMI Blog2015 (1) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. AO is directed to decide the issue afresh in accordance with law after providing due opportunity of being heard to the respective assesses. The assesses are at further liberty furnish evidence, if any, to substantiate their claim. Since the assesses have been granted fair opportunity, therefore, the time limit of completion within two months, as directed by the Ld. Commissioner of Income Tax (A), is withdrawn - Following decision of Asstt. Commissioner of Income Tax, Circle 51(1), Versus M/s Unitech Wireless (Tamil Nadu) Pvt. Ltd., & Others [2012 (10) TMI 365 - ITAT, DELHI] - Decided against revenue. - I.T.A. Nos.3983, 3984 /Del/2012, I.T.A. No. 3985, 3986/Del/2012 to I.T.A. Nos.398-95,3997-4002, 4050-4052/Del/2012, C.O.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -4054 4057/Del/2012 disposed of by consolidated order dated 01st October 2012 reported in 2012 (10) TMI 365- ITAT, Delhi and by filing copy of the said order of the Tribunal, Ld. counsel for the assessees pleaded for taking similar view as taken in these cases. 3. Ld. D.R. pleaded that since appeals were not maintainable, so, CIT(A) was not justified in giving any direction while dismissing the appeal being not maintainable, therefore, the order of Ld. CIT(A) to this extent, should be modified by passing suitable order. 4. We have heard both the side and considered the material on record as well as the precedent relied upon by Ld. Counsel for the assessee and find that ITAT, Delhi Bench in the case relied upon by Ld. Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irections to the Assessing Officer and further erred in fixing time limit of two months for rectification of the order passed by the Assessing Officer. 4. On the other hand, ld. Counsels for the assessee as applicable to the respective appeals, defended the impugned order by submitting that even if the appeal is not filed, still there is no grievance to the Revenue. 5. We have considered rival submissions and perused the material available on record. Before coming to a common conclusion, we are reproducing hereunder the relevant portion from the impugned order:- The above appeals are filed by the appellants u/s. 200A of the I.T. Act in the financial year 2011-12 against the computerized processing order of AO (TDS) where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even otherwise, no person should be condemned unheard and the 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 directed to decide the issue afresh in accordance with law after providing due opportunity of being heard to the respective assesses. The assesses are at further liberty furnish evidence, if any, to substantiate their claim. Since the assesses have been granted fair opportunity, therefore, the time limit of completion within two months, as directed by the Ld. Commissioner of Income Tax (A), is withdrawn. However, the Assessing Officer is directed to complete w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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