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2018 (12) TMI 1567 - HC - Income TaxMaintainability of appeal - assessee have not questioned the charging of interest under Section 234-B - Explanation to Section 140A(1) applicability to the case on hand - Held that:- If an assessee is called upon to pay additional amount than what has been quantified, which was also under challenge, elementary principle of natural justice would require that the assessee be given an effective opportunity. As pointed out earlier, the Assessing Officer has not given any specific finding as to why the contention of the assessee that Explanation to Section 140(A)(1) of the Act will have no application. This 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 fresh decision on merits and in accordance with law. Accordingly, the appeal filed by the assessee is allowed.
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