IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `C': NEW DELHI
BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER
AND
SHRI A.D. JAIN, JUDICIAL MEMBER
ITA Nos. 4110, 4111 & 4114/Del/2012
Assessment Year: 2010-11
ITO, ICICI Bank Ltd.,
TDS Ward 51(5), (Formerly The Bank of
Ayakar Bhawan, Vs. Rajasthan Ltd.),
Dist. Centre, Shopping Centre,
Laxmi Nagar, Naraina,
Delhi. Delhi.
PAN: AAACI1195H
(Appellant) (Respondent)
Appellant by: Shri Satpal Singh, Sr. DR
Respondent by: None
ORDER
PER A.D. JAIN, JM:
All these appeals have been filed by the Department against the
separate orders of ld. CIT(A)-XXX, New Delhi dated 23/05/2012.
2. Since common issue is involved in all the appeals, for the sake of
convenience, common order is being passed.
3. Brief facts of the case are that ITO (TDS) had issued computerized
processing order u/s 200A for the financial year 2011-12 for short deduction/
short payment/late payment and interest thereon. The assessee preferred
appeal before ld. CIT(A) who observed that there is no appeal provision u/s
246A for filing appeals against order u/s 200A of the I.T. Act. However, he
ITA Nos. 4110, 4111 & 4114/D/2012 2
has given certain directions in the order and has required the AO to comply
with them within two months of receiving of the order immediately by issuing
necessary notices u/s 154 of the Act to the assessee and rectifying the
orders as per law. The Ld. CIT(A) has given further directions in the orders.
The Department is aggrieved with the directions given by CIT(A) and has
taken the following grounds of appeal:-
1. "The order of ld. CIT(A) is perverse and erroneous on the facts and
circumstances of the case. The CIT(A) on the one hand has dismissed
the appeal of the deductor assessee by holding that the order passed by
the Assessing Officer u/s 200A of the I.T. Act, 1961 is not appealable u/s
246A of the I.T. Act, 1961 and on the other hand has given direction to
the AO to take corrective action to rectify the mistakes in the order
within two months either through the ITD System or manually;
2. The ld. CIT(A) has overreached his jurisdiction in issuing direction
to the Assessing Officer in a non-est appeal;
3. The ld.CIT(A) has also erred in fixing the time limit of two months for
rectification of the order passed by the AO u/s 200A of the I.T. Act, 1961
and directing him to do correction manually. The provisions of the
Income Tax Act, 1961 do not permit the AO to make any correction in
the e-TDS returns filed by the deductor assesse as he has been provided
with very limited powers to modify the data in the e-TDS returns to
which the deductor assessee is not authorized and which also needs
verification at his end;and
4. The ld. CIT(A) has further erred in issuing direction to the AO for
rectification of the order when onus to file correction statement lies
entirely with the deductor assessee and there is no role of the Assessing
Officer in this regard."
4. Grounds are common in ITA Nos. 4110, 4111 & 4114/Del/2012.
5. None appeared on behalf of the assessee. However, we find that the
issue is covered by the decision of Tribunal in the case of ITO vs. Govt. Co-
Ed Secondary School, New Delhi in ITA No. 3910/Del/2012 and others dated
ITA Nos. 4110, 4111 & 4114/D/2012 3
27.09.2012 wherein Tribunal has expunged the directions given by CIT(A),
observing as under:
5. "We have considered the submissions of ld. DR. Since
no appeal is provided u/s 246A against the intimation
issued u/s 200A, therefore, ld. CIT(A) having so held could
not have given any direction. An Appellate Authority
derives its jurisdiction from statutory provisions and,
therefore, can act only as per provisions of law bestowing
power upon him. If no such power is there, he cannot give
any direction. Therefore, the following directions of ld.
CIT(A) are expunged from his order:
"The appellants are advised to file necessary
corrections statement before the Assessing
Officer (TDS), coordinate and cooperate with the
Assessing Officer and after rectification. The AO
(TDS) should give appeal effect to these orders
within 2 months of receipt of the order
immediately by issuing necessary notices u/s 154
of the Act to the appellant and rectifying the
orders as per law. If the rectification is not
possible in computer, the AO should manually
rectify by passing suitable order in a format so
that a mass rectification can be completed
quickly. The AO (TDS) should give opportunity
of being heard to the appellant before rectifying
these orders and listening to the grievances of
the appellant.
As per the new computerized procedure, the
appellant should go to NSDL website
ITA Nos. 4110, 4111 & 4114/D/2012 4
www.tin.nsdl.com and file correction statement
or deficient data therefore is no access of AO
(TDS) to above NSDL site. He can generate final
demand notice u/s 156, and order u/s
200A/201(1)/201(1)(A) after getting instructions
from higher authorities. The appellant can file
correction statement any number of times is this
process in NSDL site. When his all alternative
are exhausted, he should given his calculation of
201(1) tax deducted from payments to deductee
and interest u/s 201(1)(A) to Assessing Officer
(TDS) and pay the final tax and interest
accordingly. The he can recover the tax from
deductee as per law. Finally, the interest u/s
201(1A) is a burden on appellant which is
compensatory in nature, if proper TDS is not
deducted and paid to Government Account."
6. We find that in these appeals also ld. CIT(A) has given identical
directions and, therefore, we expunge the directions given by ld. CIT(A) in
these appeals in line with the Tribunal's order noted supra.
7. In the result, the Departmental appeals are allowed in terms of the
aforementioned directions.
Order pronounced in the open court on 07/11/2013
Sd/- Sd/-
(S.V. MEHROTRA) (A.D. JAIN)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 07/11/2013
dk
ITA Nos. 4110, 4111 & 4114/D/2012 5
Copy to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT, New Delhi.
TRUE COPY
By Order
ASSISTANT REGISTRAR
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