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2023 (2) TMI 433 - ITAT PATNARectifiction u/s 154 - Levy of late filing fees u/s 234E - intimation issued u/s 200A - interest thereupon levied u/s 220(2) - HELD THAT:- Merely because, the Assessing Officer while accepting the request of the assessee in giving details of the up-to-date due late filing fee along with interest, that, in any way, cannot be said to be the rectification or amendment of the original order of 2015, nor any prejudiced can be said to have been caused to the assessee. Merely, giving the statement of the exact amount due to the assessee, that too, at the request of the assessee, is just the calculation provided by the AO and the assessee, in this respect, can agitate only if the assessee is aggrieved by the aforesaid calculation given by the AO. The assessee in the process of requesting and taking calculation of interest due cannot be said to have acquired any cause of action or right to challenge the original order passed u/s 200A - The assessee has not pointed out as to what mistake has occurred in the order passed u/s 154 of the Act as compared to the original order passed u/s 200A of the Act. In fact, no mistake apparent on record, has been alleged in the said order by the assessee itself in its correction statement/request. There is no dispute relating to the aforesaid proposition. If the assessee is aggrieved by an order passed u/s 154 of the Act he will be entitled to file appeal against the said order. Assessee must bring out from the record as to what prejudice has been caused to the assessee in the order passed u/s 154 of the Act when compared with the original order which has been amended or rectified. Neither any rectification has been done by the AO to the original order nor any cause of action has accrued to the assessee by getting up-to-date calculation of the demand. In view of this, there is no merit in the appeal of the assessee.
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