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2013 (3) TMI 487 - GUJARAT HIGH COURTOrder u/s 220(2) - Appealable order - Interest u/s. 220(2) - Section 246A of the I.T.Act provides the list of appealable orders before the learned CIT(A) - Held that:- We are of the opinion that the order of Tribunal calls for interference in as much as CIT(Appeals) had entertained the appeal which was not maintainable and yet passed an order in favour of the assessee. Tribunal on the ground mentioned in its order had not entertained the Appeal of the Revenue and consequently therefore it had not gone into the merits of the issue of cancellation of the interest chargeable u/s. 220(2) and thus, the order of CIT(A) of waiving interest continues to favour assessee. Appeal preferred by the Revenue before the Tribunal, in our opinion since was maintainable u/s. 253 of the Act for being an appeal directed against the order of CIT(A). Remanding the matter back to the Tribunal for adjudication upon the issue on merits, after giving due opportunities to both the sides to put forth their respective cases. This Tax Appeal resultantly is allowed.
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