9911796707
TMI Blog2015 (10) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred against an order passed u/s 201 of the Act, he draws his power from sub-section (1)(c) of section 251 of the Act, which entails him to pass any order as he thinks fit and we do not find any restriction in the said power and we cannot read any restrictions which is not there in sub-section (1)(c) of Section 251 and therefore even he has powers to even set-aside the said order impugned before him. However we find that in the instant case before us, the ld CIT(A) has not set aside the AO’s order and the impugned order of the AO which is passed u/s 201/201A of the Act, whereas he has remitted the case back to the file of AO to verify documents produced before him which was filed by the assessee to substantiate its claim and to allow t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challan details. The analysis revealed defaults i.e. non-payment of TDS amount deducted, the non/ low deduction of TDS at prescribed rates and late payment of taxes as under:- Description Amount Interest u/s 201(1A) Total amount of short deduction / collection (As per Annexure of order 5,36,710/- 1,23,440/- Total amount deducted but not paid (as per Annexure of order 0 0 Total interest on late payment (as per Annexure of Order) 0 3,660/- Total 5,36,710/- 1,23,440/- Grant Total (Total Amount +Total Interest) 6,63,810/- 5. The AO on the basis of justification report held the assessee in default in respect of amounts specified as above. Accordingly the assessee was directed to pay ₹ 6,63,810/- inclusive of interest. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the ld CIT(A) to of the AO, the revenue is before us and the main grievance of the revenue is that the ld CIT(A) should have decided the issue before it rather than directing the AO to verify the claim of assessee which according to its amounts to setting aside the order of the AO and therefore prays that it should be cancelled and the order of the AO restored. 9. We have heard both the sides and have perused the records. We find that the impugned order has been passed by the ld CIT(A), on an appeal preferred by the assessee against the order passed by ITO (TDS) u/s 201 of the Act which is an appealable order before ld CIT(A) u/s 246A(1)(ha) of the Act. In the impugned order the ld CIT(A) has directed the AO to verify the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty; and as per section 251(1)(c), while deciding any other appeal which does not fall u/s 251(1)(a), aa, and b, the ld CIT(A) has been empowered by law to pass "such orders as he thinks fit". In the instant case the order appealed before the ld CIT(A) was passed by the AO u/s 201 of the Act and as we have seen that the ld CIT(A) has been empowered by section 251(1)(c) of the Act to pass such orders as he thinks fit while deciding the such an appeal. In the instant case we note that the ld CIT(A) has observed that the appellant had filed correction statement and furnished relevant documents of TDS to prove its claim before him and he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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