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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 M BHATT for Appellant(s): 1, MRS SWATI SOPARKAR for Opponent(s): 1, ORAL ORDER (Per: HONOURABLE MS JUSTICE SONIA GOKANI) 1. The appellant-Revenue, being aggrieved by the order of Income Tax Appellate Tribunal, Ahmedabad dated 26.2.2010 ("Tribunal" for short) has preferred the present Appeal under section 260-A of the Income Tax Act, 1961 (hereinafter referred to as "the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, Revenue challenged before Income Tax Appellate Tribunal, which dismissed the appeal on the ground of non-maintainability by holding thus: "We have considered the rival submissions and the material available on record. We agree with the submissions of the learned DR that order u/s. 220(2) of the I.T.Act is not appealable before the learned CIT(A). Section 246A of the I.T.Act provides the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appealable before the learned CIT(A) u/s. 250 of the I.T.Act. The appeal which was not maintainable before the learned CIT(A) would lead to the conclusion that further appeal to the Tribunal is also not maintainable. The Madras High Court in case case of CIT Vs. Suresh Gokuldas 229 ITR 721 (Mad.) held that since no appeal will lie before the first appellate authority against the order u/s. 220(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder had not entertained the Appeal of the Revenue and consequently therefore it had not gone into the merits of the issue of cancellation of the interest chargeable u/s. 220(2) and thus, the order of CIT(A) of waiving interest continues to favour 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 dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against the order of CIT(A). We are of the opinion that the order of the Tribunal requires to be interfered with upholding the stand of Revenue that the appeal preferred by the Revenue before the Tribunal was maintainable. Accordingly, this Tax Appeal is being allowed. Remanding the matter back to the Tribunal for adjudication upon the issue on merits, after giving due opportunities to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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