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TMI Blog2023 (4) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... erest of Rs.4,55,538/- towards late filing of return of income is wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously erred in law and on facts in invoking provisions of S.234A and imposed interest of Rs.4,55,538/- towards late filing of return of income without providing an opportunity of hearing so that there is gross violation of principles of natural justice. There is no mention in the assessment order nor in any of the notices/show cause notice regarding charging of interest u/s 234A. 2.1 The Ld. CIT(A) has grievously erred in law and/or on facts in invoking provisions of S.234A of the Act. 2.2 The Ld. CIT(A) has grievously erred in law and/or on facts in invoking provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 148 of the Act on 31.03.2021 after taking necessary approval from the competent authority as per provision of Section 151 of the Act and served on the assessee through her registered email, requesting her to file return in the prescribed form for the said Assessment Year. In response the assessee filed here return for A.Y. 2015-16 on 01.05.2021 disclosing total income of Rs. 35,53,830/-. Subsequently, notices under Section 143(2) and 142(1) of the Act alongwith questionnaire were issued and served on the assessee at his registered e-mail address for upon which the assessee filed various documents and responses. The assessee revealed that during F.Y. 2014-15 the source of assessee's income was family pension and interest income as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response to 148. The Ld. A.R. further submitted that without prejudice to the above the alternate submissions of the assessee that the CIT(A) did not appreciate that the assessee cannot be charged interest for the period for which she has not filed any return of income that the expiry due date under Section 139(1) to notice under Section 148 and not for the entire period. There is not mechanism under the law which permits assessee to file return of income so that it cannot be asked to pay interest for the period. 6. The Ld. D.R. submitted that the interest for defaults in furnishing return of income under Section 139 is a mandatory as per the provisions of Section 234A. The Ld. D.R. further submitted that the interest is leviable in all in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ann.com 683 the Tribunal has observed that the Hon'ble Bombay High Court in case of Priti Pithawala vs. ITO (2003) 129 taxmann 79 (Mumbai) has decided the issue and granted the relief to the assessee therein to after going through the decision of Hon'ble Bombay High Court it appears that in that case the belated return which cannot be submitted after the expiry of one year than the assessment made for the first time under Section 147, the assessee cannot be made liable to pay interest for the period during which it was not possible on the part of the assessee to file return till issuance of notice under Section 148 of the Act. Thus, following the ratio laid down by the Hon'ble Bombay High Court the CIT(A) should have taken cognizance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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