TMI Blog2023 (2) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... is 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The brief facts of the case are that the assessee/appellant is a branch of Dakshin Bihar Gramin Bnak, a Regional Rural Bank (RRB). The assessee deducted tax at source (TDS) in respect of certain payments. As per the provisions of section 200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing the TDS statements, the demand for fees for late filing of TDS statements as prescribed u/s 234E of the Act was raised by the concerned Income Tax Authorities under an intimation is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be sustained. The ld. counsel, in this respect, has also placed reliance on the decision of the Kerala High Court in the case M/s Sarala Memorial Hospital vs. Union OF India in WP(C) No.37775 of 2018 decided on 18.12.2018 and further upon the various decisions of the co-ordinate Benches of the Tribunal, following the aforesaid decisions of the hon ble Karnataka High Court and hon ble Kerala High Court. 5. On the other hand, the ld. DR has strongly relied upon the decision of the Hon ble Gujarat High Court in the case of Rajesh Kourani vs. Union OF India reported in [2017 83 taxmann.com 137(Gujarat)], wherein, the Hon ble High Court has held that section 200A is a machinery provision providing mechanism for processing a state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is pertinent to mention here that neither the assessee has ever challenged the demand raised u/s 234E of the Act vide order/intimation dated 17.04.2015 by way of filing any appeal against the said order before any appellate authority nor the assessee filed any rectification application u/s 154 of the Act within the limitation period of four years as prescribed under the Income Tax Act for rectification of mistake in the TDS processing statement/order dated 17.04.2015 passed by the Assessing Officer u/s 200A of the Act. It is only in the year2021, that the assessee only resorted to file the correction statement to know the exact amount due against it along with interest thereupon. Neither the said correction statement could be said to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh, has relied upon certain decisions of the Coordinate Benches of the Tribunal to contend that an appeal, against order passed u/s 154 of the Act, can be filed within the limitation period as due from the date of order passed u/s 154 of the Act. 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. However, the 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 Assessing Officer to the original order nor any ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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