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2023 (2) TMI 699 - AT - Income TaxAppeals to the Appellate Tribunal - Proceedings u/s 119(2)(a) r.w.s. 201(1A) and 220(2A) - applicants for waiver of interest - 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 - HELD THAT - 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.
Issues:
Appeals filed by the assessee for A.Y. 2016-17 against the order of the Chief Commissioner of Income Tax (TDS) CCIT, TDS, Ahmedabad. Common issues in both appeals: Waiver of interest under sections 119(2)(a), 201(1A), and 220(2A) of the Income Tax Act, 1961. Analysis: 1. Grounds of Appeal by Ms. Bhavna Shital Ravani: - Ms. Bhavna Shital Ravani challenged the order of Chief CIT (TDS) Ahmedabad for waiver of interest under sections 119(2)(a), 201(1)(IA), and 220(2A) of the Act. She argued that the order was erroneous in law as no separate application for waiver of interest was made under section 220(2A) by the assessee. She contended that the Chief CIT (TDS) failed to consider the conditions under section 220(2A) and did not grant a favorable decision based on reasonable cause shown. She also disputed the full share of interest levied under section 201(1A) and requested correction to half share in the property. 2. Grounds of Appeal by Shri Shital Rasiklal Ravani: - Shri Shital Rasiklal Ravani also challenged the order of Chief CIT (TDS) Ahmedabad for waiver of interest under sections 119(2)(a), 201(IA), and 220(2A) of the Act. He argued that the order was erroneous in law as no separate application for waiver of interest was made under section 220(2A) and no individual order for levy of interest under section 201(1A) was passed by the ITO (TDS), Rajkot. He contended that the Chief CIT (TDS) did not consider the quasi-judicial nature of section 220(2A) and failed to grant a waiver of interest despite applicable conditions. 3. Facts of the Case: - The applicants, a husband-and-wife, failed to deduct tax at source on the purchase of an immovable property in Mumbai. The TDS Officer charged interest under section 201(1A) of the Act. The applicants sought a waiver of interest citing a CBDT Circular, but the Chief CIT (TDS) rejected the application, stating it did not meet the conditions of the Circular. The applicants appealed against this decision. 4. Applicability of Appeal: - The DR contended that the appeals were not maintainable before ITAT under section 253 of the Act. The section outlines specific orders appealable to the Appellate Tribunal, which did not include the orders passed by the CCIT (TDS). As the appeals did not fall under any clause of section 253, they were dismissed for want of maintainability. 5. Conclusion: - Both appeals challenging the order of Chief CIT (TDS) Ahmedabad for waiver of interest were dismissed by ITAT for lack of maintainability under section 253 of the Income Tax Act, 1961. The decision highlighted the specific orders appealable to the Tribunal, which did not cover the orders in question. The appeals were thus deemed not maintainable and were dismissed accordingly.
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