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TMI Blog2023 (4) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... f TDS credit to the extent of Rs.2,53,123, it is for the assessee to file a fresh rectification application, if so advised. With the above observations, we reject ground No.4 and its sub-grounds. Incorrect levy of interest u/s 234C of the I.T.Act and non-granting of interest u/s 244A - We find that the above were not subject matter of rectification application u/s 154 of the I.T.Act. The assessee in its grounds of appeal before the CIT(A) had raised ground relating to issues of incorrect levy of interest u/s 234C of the I.T.Act and non-granting of interest u/s 244A of the I.T.Act. Therefore, the CIT(A) was not justified in dismissing the issue raised in grounds 2 and 3, by observing that the same has been merged with the order passed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax deducted at source has been granted to the Appellant, the interest u/s 234C will no longer be applicable. 2.3 The Ld. CIT(A) failed to appreciate the fact that in the Order dated 09 June 2022 passed u/s 154 of the Act, the learned Assessing officer ('Ld. AO') has not considered and adjudicated upon the incorrect levy of interest u/s 234C of the Act. Ground 3: Non-adjudication of Ground on Non-grant of Interest u/s 244A of the Act 3.1 The Ld. CIT(A) failed to consider the written submissions made by the Appellant. 3.2 The Ld. CIT(A) erred in not adjudicating Ground 6 of the Appeal filed by the Appellant relating to non- grant of interest u/s 244A of the Act which issue has not been dealt in the order u/s 154. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant finding of the CIT(A) reads as follows:- 6.0 As per evidence on record, it is found that the order u/s 143(3) dated 16.04.2021 was rectified and an order u/s 154 r.w.s. 143(3) dated 09.06.2022 had been passed. In such a circumstance, the assessment order u/s 143(3) loses its separate and individual identity and merges with the subsequent order u/s 154. The instant appeal is directed against the order u/s 143(3). The cause of action for instituting the instant appeal no longer subsists with the passing of the subsequent order u/s 154. 7.0 In the facts and under the circumstances of the instant case, the appeal filed by the assessee/appellant is hereby disposed of as DISMISSED . 4. Aggrieved, the assessee has file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the only issue raised in the rectification application is the non-granting of correct TDS credit claimed in the return of income. The A.O. while passing the rectification order u/s 154 r.w.s. 143(3) of the I.T.Act dated 09.06.2022, had enhanced the TDS credit, however, did not grant TDS credit to the extent of Rs.2,53,123 (Rs.2,99,84,276 2,97,31,153). Therefore, the issue raised in ground 4 and its sub-grounds had already merged with rectification order dated 09.06.2022. If at all the assessee is aggrieved for non-granting of TDS credit to the extent of Rs.2,53,123, it is for the assessee to file a fresh rectification application, if so advised. With the above observations, we reject ground No.4 and its sub-grounds. 7. As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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