2024 (8) TMI 109

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..... holding that the appeal should have been filed against intimation under Section 143(1) instead of order under Section 154 when the issue involved is for credit of TDS and no difference in assessed income. 2. The First Appellant Authority erred in not giving an opportunity for hearing nor an opportunity to make ground-wise written submission though it is mentioned as written submission was filed vide para 3 of the impugned order, only time was sought to file written submission. 3. The First Appellate Authority erred in not considering any of the facts or grounds and passed the order only on the manner by which the Appeal was filed. 4. The Centralized Processing Cell (CPC) erred in reducing the interest under Section 244A from Rs. 69,4 .....

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..... to Rs. 27,78,813. In the first rectification application the intimation was also generated showing interest of Rs. 69.47,033. Accordingly demand was generated of Rs. 33,83,770 against which the assessee filed appeal before the CIT(Appeals). 3. The CIT(Appeals) did not accept the prayer and rejected noting that the original cause of action is 143(1) and the issue raised in rectification application u/s. 154 cannot be adjudicated in the present case observing that there was no mistake apparent from the record at the stage of order passed u/s. 154 and dismissed the appeal of the assessee. Aggrieved from the above order, the assessee is in appeal before the ITAT. 4. The ld. AR of the assessee reiterated submissions made before the lower autho .....

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..... .84 lakhs and interest u/s. 244A was granted of Rs. 69.47 lakhs. But on second rectification interest u/s. 244A was revised and accordingly there is a demand generated of Rs. 33,83,779. The ld. CIT(Appeals) has not properly appreciated the present facts of the case, whereas the CPC had accepted the rectification petition u/s. 154 and again assessee filed rectification petition for the previous rectification order passed u/s. 154, therefore the CIT(Appeals) should not have rejected the appeal of the assessee summarily. Therefore, considering the entire facts of the case and request made by the ld. AR, we remit this issue back to the file of AO for the purpose of verification and after verifying the documents compute the correct claim of TDS .....

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