9911796707
TMI Blog2001 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... e sides and also perused the records. 3. The Revenue has raised only one ground of appeal before us disputing the deletion of interest of Rs. 15,247 charged under s. 217. The learned Departmental Representative of Revenue has contended that no appeal lies under s. 246 against charging of interest under s. 217. At this, the learned authorised representative of assessee objected that no such groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-filing of estimate which is not the case here. He has also contended that the interest under s. 217 can be charged only in the regular assessment order and that there should be a finding of AO in the regular assessment about charging of interest but no such finding nor any direction to charge interest under s. 217 has been given is there in the instant case, and so the learned Dy. CIT(A) has r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, as contained in the written submission, that the AO has discretion to waive such interest under s. 217(2) r/w s. 215(4) is also not without weight and cannot be likely brushed aside. From the perusal of the record we also find that the learned Dy. CIT(A) has recorded a finding" that the appellant has paid tax under s. 210 to the extent Rs. 9,710. Therefore, it cannot be said that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest payable under s. 217. As such considering all the facts and circumstances of the case we find the charging of interest under s. 217 to be not justified nor valid. In that view of the matter we find no fault with the conclusion of the learned CIT(A) in his impugned order on this count. We, therefore, decline to interfere with the same. 5. In the result, this appeal of Revenue is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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