TMI Blog2023 (8) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... ore it is one of the specified orders against which appeal can be preferred before the LD CIT (A). There is a specified order i.e. order under Section 143(3) of the Act by which assessee is aggrieved and therefore, assessee is entitled to file an appeal in the present case before the learned CIT (A) u/s 246A (1) (a) of the Act. It is not the case of the Revenue that assessment order is not specified order under Section 246A (1) of the Act and assessee is not aggrieved with that. Therefore, we are not in agreement with the order of the learned CIT (A) that the appeals of the assessee are not maintainable. CIT (A) therefore, should have decided the issue on its merit. Therefore, we categorically hold that the appeals filed before the learned CIT (A) for all these assessment years were wrongly dismissed holding it to be not maintainable. According to us, same is maintainable and those are liable to be decided on the merits of the case. - SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM For the Assessee by : Shri Vipul Joshi, Adv. Shri Bhupendra C. Dalal, Ms. Simoni Chouhan, Adv. For the Revenue by : Dr. P. Daniel (Spl. Counsel) ORDER PER PRASH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantification of such interest not being in accordance with the law, as not requiring adjudication 3.2 While doing so, the Ld. CIT (A) erred in: (i) Basing his action on surmises, suspicion and conjecture; (ii) Taking into account irrelevant and extraneous considerations, and (iii) Ignoring relevant material and considerations as submitted by the Appellant 3.3 It is submitted that in the facts and the circumstances of the case, and in law, no such addition was called for. 3.4 Without prejudice to the above, it is submitted that in the facts and the circumstances of the case and in law, the appeal on this ground was maintainable and, further, the quantification of the interest u/s 220 (2) was not in accordance with the law. WITHOUT PREJUDICE TO THE ABOVE 4. LEVY OF INTEREST U/S 234A, B, C OF THE ACT 4.1 The Ld. CIT (A) erred in dismissing in limine the ground raised by the Appellant with respect to levy of interest u/s 234A, B, C of the Income tax Act, 1961[ the Act), as not maintainable. 4.2 While doing so, the Ld. CIT (A) erred in: (i) Basing his action on surmises, suspicion and conjecture; (ii) Taking into account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s completed by the learned Assessing Officer on 31st December, 2017, which travelled in cross appeals before the co-ordinate Bench. By order dated 9th December, 2006, the cross appeals were decided, wherein the appeal of the assessee was partly allowed and appeal of the learned Assessing Officer was dismissed. As there were certain directions in the appeal of the assessee, the learned Assessing Officer was directed to reframe, reconsider certain issues. Accordingly, the respective notices were issued and submissions were considered. The learned Assessing Officer accordingly, passed the assessment order under Section 143(3) read with section 254 of the Act on 20th November, 2017, determining the total income of the assessee at ₹83,65,243/-. Accordingly, the learned Assessing Officer allowed a further relief to the assessee of ₹51,55,72,659/- for A.Y. 1991-92. The learned Assessing Officer revised the income, directed to give credit for tax paid and also directed to charge interest under Section 234A, 234B and 234C and 220(2) of the Act. 05. Similarly, for A.Y. 1992-92, on almost identical facts, the total income of the assessee was assessed at ₹6,62,73,993/-, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitting detailed paper books that interest cannot be charged under Section 234A, 234B, 234C and under Section 220(2) of the Act. He therefore submitted that the co-ordinate Bench should decide these issues on the merits and delete interest so charged under various sections. 010. The learned special counsel vehemently submitted that under Section 246A of the Act, there is no mention of various sections as appealable orders under which interest so charged is challenged by the assessee. He therefore specifically stated that when the right of appeal being a statutory right is not provided in the statute, there is no infirmity in the order of the learned CIT (A) in not admitting the appeal of assessee holding it to be non-maintainable. On the merits of the case, he submitted that issue is squarely covered against the assessee and in favour of Revenue in view of the decision of Division Bench in CIT Vs. Divine Holdings Pvt. Ltd. (2012) 209 taxman 467, wherein it has been categorically held that interest under Section 234A, 234B and 234C can be levied on assessee, who is a notified party under the Special Court Act. He further submitted that subsequently in another decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order, the learned Assessing Officer has charged interest under Section 234A, 234B, 234C and also under Section 220(2) of the Act. The assessee is aggrieved by part of the order passed under Section 143(3) read with section 254 of the Act, wherein the learned Assessing Officer has charged interest under Section 234A, 234B, 234C and also 220(2) of the Act. Therefore, there is a specified order i.e. order under Section 143(3) of the Act by which assessee is aggrieved and therefore, assessee is entitled to file an appeal in the present case before the learned CIT (A) u/s 246A (1) (a) of the Act. It is not the case of the Revenue that assessment order is not specified order under Section 246A (1) of the Act and assessee is not aggrieved with that. Therefore, we are not in agreement with the order of the learned CIT (A) that the appeals of the assessee are not maintainable. The learned CIT (A) therefore, should have decided the issue on its merit. Therefore, we categorically hold that the appeals filed before the learned CIT (A) for all these assessment years were wrongly dismissed holding it to be not maintainable. According to us, same is maintainable and those are liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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