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TMI Blog2024 (9) TMI 1619X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. 2. The Ld. DR referring to the contents of the Miscellaneous Applications drew the attention of the Bench to the same which reads as under: "The Hon'ble ITAT, Pune Bench "A" Pune has passed appellate order in the above mentioned case on 23.09.2022 vide ITA No. 731 to 733/PUN/2021 in a combined order for the assessment year 2013-14, 2014-15 and 2015-16. The appeal was filed by the assessee against the order of Ld.CIT(A), NFAC, New Delhi on the following grounds:- (i) The provisions of section 234E were not applicable to periods prior to 01/06/2015 and as such the Notice as stated above and threat to take coercive action is absolutely bad in law and is causing undue mental anguish to the honest taxpayer. 02. The Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of outstanding demand bearing letter No.PN/ITO(TDS)-1/234E/2018-19/137 dated 07.08.2018 issued by the Income-tax Officer (TDS)-l, Pune. b) The Ld.CIT(A), NFAC vide appeal orders dated 18/11/2021 and 23/11/2021 dismissed the appeals of the assessee stating that, "As per section 246A appeal can be filed before CIT(A) against the appealable orders mentioned in the section 246A. The intimation of outstanding demand is not an appealable order mentioned u/s 246A. The appellant has filed an appeal against intimation of outstanding demand as mentioned in form No. 35. Therefore, the said order is not maintainable. The appellant in his submission dated 15/11/2021 also accepted that the appeal is filed against a letter. As mentioned earlier, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly submitted that the contents of the Miscellaneous Application being self explanatory, necessary orders be passed and the Miscellaneous Applications filed by the Revenue should be allowed. 4. The Ld. Counsel for the assessee on the other hand while opposing the Miscellaneous Application filed by the Revenue submitted that the CIT(A) / NFAC has allowed the appeal filed by other assessees deleting the interest levied u/s 234E of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') and the same Assessing Officer who has filed these Miscellaneous Applications has given effect to the order of the CIT(A) / NFAC and no appeal has been filed by the Revenue. However, in the instant case, since the CIT(A) / NFAC dismissed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graphs. 6. We do not find any merit in the Miscellaneous Applications filed by the Revenue. The provisions of section 246A(1)(a) of the Act read as under: "246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against- (a) an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction and within its powers it may pass an order recalling its earlier order which is an erroneous order, cannot be accepted. As observed hereinabove, if the order passed by the ITAT was erroneous on merits, in that case, the remedy available to the Assessee was to prefer an appeal before the High Court......." 9. In view of the above decision of the Hon'ble Supreme Court in the case of CIT vs. Reliance Telecom Limited cited (supra), the only course available to the Revenue is to approach the higher forum against the order of the Tribunal. In view of the above discussion, the three Miscellaneous Applications filed by the Revenue are dismissed. 10. In the result, all the three Miscellaneous Applications filed by the Revenue are di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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