TMI Blog2023 (2) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... ability. - ITA No. 22/Rjt/2020 And ITA No. 23/Rjt/2020 - - - Dated:- 15-2-2023 - Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member For the Assessee : Written Submission For the Revenue : Shri Shramdeep Sinha, Sr. D.R. ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee for A.Y. 2016-17, arise from order of the Chief Commissioner of Income Tax (TDS) CCIT, TDS, Ahmedabad dated 20-12-2019, in proceedings under section 119(2)(a) r.w.s. 201(1A) and 220(2A) of the Income Tax Act, 1961; in short the Act . 2. These are appeals filed by Ms Bhavna Shital Ravani and Shri Shitalbhai Rasiklal Ravani, who are joint holders in property against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief CIT (TDS) in the order is not sufficient and was totally laconic with reference to a various numbers of decisions of Hon. Supreme Court and High Courts. Therefore, the order by the Chief C.I.T.(TDS) is required to be quashed. The same may be quashed. 3. Without prejudice to the grounds above, the learned Chief C.I.T. (TDS), Ahmedabad is erred in taking full share of amount of levy of interest u/s. 201(1 A) as against half (1/2 ) share in the property (flat) in question. The correct amount of half (1/2 ) share is Rs.72,602/- instead of 1,45,203/-full share in the property (flat). The same may be corrected. Tax effect relating to each ground of appeal: a. ....... ... 1,45,203/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hief C.I.T. (TDS) is required to be quashed. c. Whether on the fact s and in circumstances of the case, the learned Chief C.I.T. (TDS), Ahmedabad is erred in not granting the claim of waiver of interest under section 220(2A) and failing to the scope of conditions laid down in section 220(2A) of the Income Tax Act is squarely applicable to the appellants which entitle them to get waiver of interest under section 220(2A) of the Act and also erred on the merits in confirming the decline to entertain the waiver petition and rejected u/s. 220(2A) of the Income Tax Act. Tax effect relating to each ground of appeal: 1. ............ . . . 1,45,203/- 2. ............ . . . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S)- Ahmedabad rejecting the claim of the applicants for waiver of interest by way of order under section 119(2)(a) r.w.s. 201(1A) and 220(2A) of the Act. 5. At the outset, the DR pointed out that the appeal of both the applicants is not maintainable since the orders passed by the CCIT (TDS) are not appealable before ITAT under section 253 of the Act. We have perused the contents of section 253 of the Act and observe that the appeal of the applicants is not maintainable before us. We are producing the contents of section 253 of the Act for reference: Appeals to the Appellate Tribunal. 253. (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) an order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 153A or section 153C with the approval of the Principal Commissioner or Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order; (f) an order passed by the prescribed authority under sub-clause (iv) or subclause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10. 6. We observe that the case of the applicants does not fall under any of the clauses of section 253 of the Act. Accordingly, since the order passed by the CCIT (TDS)-Ahmedabad is not maintainable before us, the appeals of the applicants are being dismissed for want of maintainability. 7. In the result, both the appeals of the applicants are dismissed. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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