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TMI Blog2019 (4) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... ellation order of LTDC was supplied to the assessee. The assessee has objected that Annexure to Form 26A obtained from the payees was filed but the same has not been considered by the CIT(A), whereas in ground No. 9, the assessee states that no opportunity was given to the assessee to furnish Form 26A. It is necessary to examine Form No. 26 and all its annexures filed by the payees and the assessee is required to furnish the same in its support for verification. Assessee has challenged that the CIT(A) has failed to verify whether the payees have paid taxes on the income or not before saddling interest liability against the assessee. This fact also requires verification at the stage of AO before holding the assessee in default. In pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in the statement or an incorrect claim apparent from any information in the statement and therefore such could not be raised under the provisions of section 200A of the Act. 4. That the Ld. CIT(A) erred in law and in facts in not appreciating that the intimation dated 14 December 2013 issued by Ld. AO under Section 154 read with Section 200A of the Act was issued in violation of section 154(3) of the Act and principles of natural justice to the extent the appellant was not provided an opportunity to show cause as to why the appellant should not be considered as an assessee in default in accordance with the provisions of section 201 (1) of the Act. 5. That the Ld. CIT(A) erred in law and in facts i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst proviso to section 201(1) of the Act. 8. That the Ld. CIT(A) erred in law and in facts in not appreciating that the demand is raised without conducting verification whether payee has paid taxes on the income or not. 9. That the Ld. CIT(A) erred in law and in facts in not appreciating that the demand is raised without complying with the first proviso to section 201 and without giving any opportunity to the assessee to furnish Form 26A. 5. The Ld. CIT(A) erred in facts and in law in upholding the levy of interest under section 201(1 A) of the Act on account of alleged short-deduction of taxes. That the above grounds of appeal are without prejudice to each ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessing Officer, the information of which was not available on ITD Website. Therefore, the assessee deducted lower tax : Name of the party Amount of TDS demand (Rs.) Mumbai International Airport Ltd. (PAN: AAECM6285C) 35,51,501/- Ram Krishna Travels Pvt. Ltd. PAN: AABCR1016M 510/- The Federal Travel and Tour Pvt. Ltd. PAN : AADCT9952C 26,003/- Total 35,78,014/- The ld. CIT(A) ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ploading on ITD. Even if the tax has been paid by the deductee on the amounts liable for TDS, the interest cannot be waived off u/s. 201(1A) of the Act. Interest is compensatory in nature and therefore, the assessee shall be treated as assessee in default. 5. After hearing both the sides and perusing the materials available on record, we are of the opinion that before reaching to any definite conclusion in this appeal, various aspects of the case need verification at the stage of Assessing Officer. With reference to ground No. 6, the assessee has taken a plea that online facility for verification of validity of LTDC was not functional at the time of deduction of taxes by the appellant on payments to the payees and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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