TMI Blog2023 (2) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... see, is just the calculation provided by the Assessing Officer and the assessee, in this respect, can agitate only if the assessee is aggrieved by the aforesaid calculation given by the Assessing Officer. 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 dated 27.04.2015 passed u/s 200A of the Act. 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 dated 27.04.2015 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. If th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest thereupon levied u/s 220(2) of the Act. For the purpose of narration of facts, assessee s appeal ITA No.348/Pat/2022 is taken as the lead case. 2. The brief facts of the case are that the assessee/appellant is a branch of Dakshin Bihar Gramin Bank, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 234E or to raise demand in this respect while processing return u/s 200A, the demand for the period prior to 01.06.2015, raised in an intimation u/s 200A, could 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 [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under, the operative part of the decision in ITA Nos. 34/Pat/2022 others: 6. We have heard the rival contentions and gone through the record. Without going into the merits of the controversy, it is noticed that the appellantassessee, in these appeals, has not challenged the original orders passed u/s 200A of the Act, which in the lead case (ITA No. 34/Pat/2022) is dated 17.04.2015. Admittedly, the original orders/intimations passed u/s 200A of the Act relating to all the appeals pertained to the year 2015, some are of the date prior to 01.06.2015 and some are even of after 01.06.2015. The assessee has not filed any appeal against the said original orders/intimations passed u/s 200A of the Act. The assessee in the year 2021 filed corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Assessing Officer and the assessee, in this respect, can agitate only if the assessee is aggrieved by the aforesaid calculation given by the Assessing Officer. 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 orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e wants to assail the original orders of 2015 and that for the said purpose, the delay caused in filing the said appeals may be condoned. We are not convinced with the above submission of the Ld. Counsel. The assessee will have to explain the cause of delay in the application/hearing in respect of the appeals, if any, the assessee is contemplating to file. However, it is directed that the time consumed by the assessee in prosecuting the present litigation i.e. from the date of impugned order dated 18.03.2021 till the receipt of this order will not be counted for the purpose counting the limitation period, if the assessee chooses to file the appeal against the original order dated 11.01.2014. Rest of the delay period, the assessee will have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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