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2022 (9) TMI 245 - AT - Income TaxLevy of interest u/s.234D - interest was levied in the order u/s.143(3) r.w.s. 147 and not in the order U/s.154 - HELD THAT:- In the order U/s.143(3) r.w.s 147 of the act, the AO has levied interest under the provisions of 234D of the act. AO then issued a notice U/s.154 proposing recompute the interest U/s.234B(3). In response to proposal u/s.154 of the act issued by the Assessing Officer the assessee filed an objection vide letter dated 22.07.2021 for the enhancement of interest U/s.234B(3) of the act. Apart from this the assessee requested for rectification of interest levied U/s.234D of the act and also disallowance under the provisions of section 14A of the act. The Assessing Officer without considering the objection filed has passed an order U/s.154 of the act stating that, "however, the assessee chose not to file any objection on or before the specified date. In view of the above, it is presumed that the assessee has no objection to the said proposal. Accordingly the order u/s.143(3) r.w.s 153D was rectified. AR at the outset submitted that the original quantum addition made by the Ld.AO u/s. 143(3) order is pending before the Ld.CIT(A). As submitted that in the meanwhile by way of the 154 order, the Ld.AO has enhanced the addition. He prayed that this appeal may also be remanded to the Ld.CIT(A) to be considered together. DR did not object for the issue to be remanded to the Ld.CIT(A). Accordingly, we remand this issue back to the Ld.CIT(A). It is directed that the Ld.CIT(A) is directed to consider the claim raised by assessee in this appeal along with the quantum appeal which is said to be pending adjudication. Grounds raised by assessee stands allowed for statistical purposes.
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