TMI Blog2018 (12) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... his is also a reason, which has weighed in our mind to hold that the matter requires a fresh examination. As pointed out above, the decision in the case of Central Provinces Manganese Ore Co. Ltd.[1986 (5) TMI 3 - SUPREME COURT] will aid the assessee's case and the Tribunal was not right in holding that the appeal was not maintainable, as the appeal was not against an order rejecting the request for waiver. In any event, appeal under Section 253(1)(a) of the Act is maintainable before the Tribunal, as the order impugned before the Tribunal is an order passed under Section 250 of the Act. Thus, for the above reasons, we are of the considered view that the matter should be remanded to the Commissioner of Income Tax (Appeals) to take a fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Senthil Kumar, the learned counsel for the appellant and Mr.T.R.Senthil Kumar, the learned Standing Counsel for the respondent. 4.Though in this appeal three Substantial Questions of Law have been raised, the first issue to be considered is as to whether the Tribunal was justified in rejecting the appeal filed by the assessee as not maintainable on the ground that they have not questioned the charging of interest under Section 234-B of the Act. The second and more important question would be whether the Commissioner of Income Tax (Appeals) ('CITA' for brevity) was right in computing the interest, which is resulted in an enhancement and finding fault with the computation done by the Assessing Officer. The subsidiary point on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer calculated the interest under Section 234-B of the Act at ₹ 33,59,265/- as against the amount computed by the assessee at ₹ 27,83,741/-. Aggrieved by the same, the assessee filed appeal before the CITA. 6.The main point canvassed by the assessee is that the Explanation to Section 140(A)(1) of the Act should not have been applied to the assessee's case as it is a special provision and it is to be applied only for that purpose for which it was inserted and not for any other purpose. Further it was contended that the assessee, who does not pay self-assessment tax, but pays it only immediately after intimation under Section 143(1) of the Act, will have to pay the higher amount of interest only and there is no anomaly as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 961(SC)] . We find that the said decision would come to the aid of the assessee. Since the ratio laid down in the said decision was that waiver or reduction of interest cannot be subject matter of an appeal and it can be dealt with only by the Commissioner of Income Tax (Appeals) in revisional jurisdiction. Further it has been pointed out that an appeal against charge of interest is maintainable, provided the assessee limits himself to the ground that he is not liable to the levy at all. 10.In the instant case, the assessee questions the levy firstly on the manner of computation and whether the Assessing Officer was correct in adopting the procedure explained in Explanation to Section 140-A(1) of the Act. Further, in the case on hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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