TMI Blog2013 (12) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... of Circular No.334 dated 3.4.1982 of CBDT under which any part of the giving-effect order could be assailed by the assessee - The issue was set aside for fresh adjudication. - I.T.A. Nos. 1563 & 1564/Mds/2012 - - - Dated:- 22-8-2013 - ABRAHAM P. GEORGE AND V. DURGA RAO , JJ. For the Appellant : K. Ravi. For the Respondent : Shaji P. Jacob. ORDER:- Abraham P. George, Accountant Member - In these appeals, assessee is aggrieved on the levy of interest under Section 220(2) of Income-tax Act, 1961 (in short 'the Act'). As per assessee, no such interest could be levied when the order resulting in such levy of interest emanated out of a set aside proceeding. 2. Facts apropos are that an assessee had, for both these years, fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealable. According to him, these orders were neither a part of assessment order and there was no provision under Section 246 of the Act enabling an assessee to file an appeal against such an order. 4. Now before us, learned A.R., strongly assailing the orders of CIT(Appeals), submitted that in assessee's own case for assessment year 2006-07 in I.T.A. No. 1870/Mds/2012, it was held by this Tribunal that by virtue of Circular No.334 of CBDT dated 3.4.1982, any part of the giving-effect order could be assailed by the assessee. According to him, the giving-effect orders passed by the Assessing Officer were nothing but orders under Section 143(3) read with Section 251 of the Act. Reliance was also placed on the decision of co-ordinate Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is. Nothing stopped the assessee from taking advantage of such a circular which helped it to mitigate its tax woes. 7. Ad libitum, reply of the learned D.R. was that the Circular applied only where original assessment order was cancelled or set aside and not where it was only kept in abeyance. 8. We have perused the orders and heard the rival submissions. First question before us is whether the giving-effect order in which demand for interest under Section 220(2) has been made, is an appealable one or not. The giving-effect orders for both the years are typically worded except in change of date and amounts. The first top para reads as under: "Giving effect to the order of the Commissioner of Income Tax (Appeals)-I, Coimbatore's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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