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TMI Blog2013 (3) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) of waiving interest continues to favour assessee. Appeal preferred by the Revenue before the Tribunal, in our opinion since was maintainable u/s. 253 of the Act for being an appeal directed against the order of CIT(A). Remanding the matter back to the Tribunal for adjudication upon the issue on merits, after giving due opportunities to both the sides to put forth their respective cases. This Tax Appeal resultantly is allowed. - TAX APPEAL No. 1829 of 2010 - - - Dated:- 1-2-2012 - MR. AKIL KURESHI AND MS SONIA GOKANI JJ. Appearance: Mr. Saurabh Soparkar, Sr.Advocate with Ms. Swati Soparkar for respondent MRS MAUNA M BHATT for Appellant(s): 1, MRS SWATI SOPARKAR for Opponent(s): 1, ORAL ORDER (Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of appealable orders before the learned CIT(A). The order u/s. 220(2) of the I.T.Act is not appealable order before the learned CIT(A). The same view is taken by the Hon'ble M.P.High Court in the case of Princes Usha Trust Vs. ITO and others (Supra) relied upon by the learned DR. The learned DR submitted that since the learned CIT(A) passed the order in the matter, therefore, the appeal of the Revenue is maintainable before the Tribunal because the Revenue has no other remedy provided under the law. We do not agree with the submission of the learned DR because the appeals to the Tribunal against the orders of the learned CIT(A) are passed by the learned CIT(A) is appealable order. However, according to the submissions of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r assessee. Section 220 of the Income Tax Act provides for payment of an amount, otherwise than by way of advance tax by way of issuance of notice of demand u/s. 156 within 30 days of service and sub clause (2) of Section 220 speaks of levying of simple interest if such amount is not paid within the stipulated period. Chief Commissioner or Commissioner is empowered under sub clause (2A) of Section 220 to reduce or waive the amount of interest payable by assessee in certain eventualities. On the ground that Section 246A does not prescribe CIT(A) as an authority for the order passed under Section 220(2), by not interfering appeal of Revenue, the order of CIT(A) in cancelling levying of interest on the amount demanded by notice is still bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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