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TMI Blog2017 (7) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the interest of revenue. Therefore, we dismiss ground No. 6 of the appeal of the revenue. - ITA No.5882 & 5883/Del/2013 - - - Dated:- 9-3-2017 - SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER For The Assessee : Sh. Amrit Lal, Sr. DR For The Revenue : None ORDER PER PRASHANT MAHARISHI, A . M . 1. These are the appeals filed by the revenue against the order dated 2308.2012 of the ld CIT(A)-XXX, New Delhi for the Assessment Year 2010-11 and 2011-12. 2. The revenue has raised the following grounds of appeal for Assessment Year 2010-11:- On the facts and in the circumstances of the case as well as in law, the Ld CIT ( A ) has erred in - 1. deleting the demand of Rs . 2,42,060 /- holding that the assessee had not admitted the IDS liability of Rs . 12,25,000 / during the survey proceedings u / s 133A of the I T Act . 2. holding that the assessee added back the amount of Audit Fee of Rs . 1,10,300 /- in its income suo motto and hence, there is no need to charge IDS on this amount and interest of Rs . 1430 /- thereon ignoring the fact that offering the income for taxation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... despite several opportunities given to file the same . 5 . deleting the interest of Rs . 3,85,785 /- correctly computed as per provisions of Section 201 ( 1A ) on delayed salary and non - salary payments for the FY 2009 - 10 2010 - 11 . 6 . holding that the AO can verify details by accesing the data from the IMSDL site and AO has not bothered to verify the details . The Ld CIT ( A ) failed to appreciate that sufficient opportunities were given to the assessee to submit the details . 7 . The appellant craves leave to add, alter or amend any of the Grounds of appeal at the time of hearing . 4. Now we first come to the appeal No. 5882/Del/2013 filed by the revenue. 5. The brief facts of the case is that the ld Assessing Officer has passed an order u/s 201(1)/201(1A) of the Income Tax Act on 23.03.2012 for AY 2009- 10 and 2010-11, wherein, pursuant to survey u/s 133A of the Act on 21.01.2011, it was found that the assessee has admitted to pay certain amount of TDS which was not deposited and such amount is ₹ 242060/-. It was further noted that there is a default of short deduction of tax as per tax audit report of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is dismissed. 9. Grounds Nos. 2 to 5 of the appeal of the revenue are against various tax liabilities deleted by the ld CIT(A). vide para No. 6.1 to 6.11 of the order of the ld CIT(A) this tax demand of short deduction of tax and interest are deleted as under:- 6 . I have heard both the parties and have decided that the A . O . had not checked the records properly filed by the deductor company . The deductor company has deposited an amount of Rs . 9,82,940 /- in the third quarter of the financial year 2010 - 2011 and they had not admitted the TDS liability of Rs . 12,25,000 /- at the time of survey . So the amount of Rs . 2, 42, 060 /- being difference of above two figures is deleted, thus ground # 1 2 are allowed . 6 . 1 Ground #3 : The deductor company has added an income of Rs . 1,10, 300 /- as in the computation of income for relevant financial year i . e . 2010 - 2011 provisions for audit fees, and added back to the income suo motto . The AO ( TDS ) had charged TDS @ 10 % in such provision of Rs . 1,10,300 /- of Rs . 11,030 /-. Therefore, there is no need to charge TDS on the said amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed by the deductor company for the relevant financial years in question and TDS was deducted under the salary head as per the provision of section 192B of the I . T . Act, 1961 and TDS was deposited with interest and employee detail was uploaded with the Quarterly return of TDS . Detail can also be verified by accessing the data from the NSDL site, A . O . has not bothered to verify the details and fact by accessing the NSDL site . Details of TDS ( including interest there on ) under section 192B for the relevant financial year i . e . 2009 - 10 2010 - 11 are hereby enclosed in the paper book . No action is required under this ground . 6 . 8 Ground no . 10 : That levy of interest on TDS due has been charged at Rs . 3, 85,785 /-( as per Para no 13 . 2 of A . O order ) + 28,923 /-( as per Para no 12 . 1 of A . O order ). In this regard, Deductor Company wants to submit that it has cited the TDS along with interest for the relevant financial year in question . TDS details ( Section wise ) are hereby enclosed for the financial year 2009 - 2010 and 2010 - 2011 in the paper book . The interest char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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