CBDT has vide notification No. Notification No. 3/2013, dated 15-1-2013 introduced  ‘Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013′ for centralised processing of statements of tax deducted at source. Vide clause 8 of the notification CBDT has specified that  Assessee can file an appeal against the actions of the CPC. The appeal can be filed with the Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing Officer who has jurisdiction over the deductor.

Relevant Potion of the above Circular is as follows :-

Appeal

8. (1) Where a statement of tax deducted at source is processed at the Cell, the appeal proceedings relating to the processing of the statement shall lie with the Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing Officer who has jurisdiction over the deductor and any reference to Commissioner of Income-tax (Appeals) in any communication from the Cell shall mean such jurisdictional Commissioner of Income-tax (Appeals).

(2) The Assessing Officer who has jurisdiction over the deductor shall submit the remand report and any other report to be furnished before the Commissioner of Income-tax (Appeals) and an order, if any, giving effect to appellate order shall be passed by such Assessing Officer.

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One response to “Assessee can file appeal against CPC actions related to TDS statement”

  1. Veeravadhani Munagala says:

    Who, CPC or original AO, shall be made respondent in the appeal before CIT(A) or ITAT

  2. S PRAKASH says:

    sir,
    Why the assessee should file appeal for the mistakes made by the Department?If the CBDT agree that the CPC is a part of the Income Tax Department, why they should not take up the 154 applications on the evidences and facts such as 26AS, self assessment challan copy or any other proff of payment of the tax?or proff that the deductor of the TDS has made the deduction.It is not possible for the assessess to made the deductor to correct the TDS statements nor they can take any action.The Department should take action.For example, if the PWD departmet has made some mistake in the TDS statement and if the CPC disallow the same,why the assessee sholuld file appeal.Is this the natural justice by the CBDT?.The power to issue notifications by the CBDT has been misused and they are trying to cover up the recent Hon’Delhi High Court orders.This is the right time for all the professionals to rise and protest against this notification.

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