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TMI Blog2025 (3) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... osit of TDS. We do not see any infirmity in the order of the Ld. CIT(A).
Assessee contends that interest u/s 201(1A) was incorrectly charged. Therefore, we direct the AO to look into the contention of the assessee with regard to incorrect levy of interest u/s 201(1A) of the Act and pass order afresh in accordance with law after providing adequate opportunity of being heard. Ground no.7 of grounds of appeal is allowed for statistical purpose. X X X X Extracts X X X X X X X X Extracts X X X X ..... om Circle, Meerut was received on 12.01.2016 for filing appeal before this Hon'ble Court. Thereafter the entire papers were handed over to the counsel Shri Harsh Pandey, who drafted the appeal and after typing etc., the appeal has been filed on 28.01.2016. 5. That as explained above, the delay of 357 days in filing the accompanying appeal is not international and deliberate but to the unavoidable reasons explained above and therefore in the interest of justice the delay in filing appeal is liable to be condoned by this Hon'ble Court. PRAYER In the premises, it is most respectfully prayed that this Hon'ble Appellate Tribunal may graciously be pleased to condone the delay and register the appeal for disposal of the same and oblige. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r u/s 201(1) of the Act as the assessee itself deducted TDS u/s 194J of the Act. However, the Assessing Officer passed order u/s 201(1A) charging interest for the delayed payment which was challenged before the Ld. CIT(A). Ld. CIT(A) considering the submissions of the assessee and the averments in the order passed by the Assessing Officer held as under: - "OBSERVATIONS: I have carefully considered the written submissions of the appellant and also the contents of the assessment order and perused the relevant material available on records and after having carefully considered the entire facts and circumstances of the case, my conclusions on the issues raised in the grounds of appeal are as under: Ground Nos. 1 to 15: From material ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked to explain the reasons for above default, there was no reply from the assessee. Since, assessee himself admitted short deduction of tax at source as a result of wrongly applying the provisions of section 194C the assessee is liable to pay interest under 201(1A) of the I.T. Act on account of admitted short deduction. So far as chargeability of interest under section 201(1A) is concerned the relevant, provisions of Income Tax Act have to be applied and that the AO does not have any discretion whatsoever on this account. Accordingly, I am of the considered view that the order under 201(1A) passed by AO is in, accordance with provisions of the law requiring no interference. However, the AO is directed to look into and ensure that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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