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TMI Blog2017 (10) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of sections 234A, 234B and 234C are applicable to notified persons also. That being the case, assessee is subject to levy of interest under sections 234A, 234B and 234C. The ground raised is dismissed. Computation of interest under section 234B and 234C - HELD THAT:- Similar issue arising in assessee’s own case in preceding assessment years as well as in case of group concerns have been restored back to the assessing officer for fresh adjudication. Notably, in assessee’s own case for preceding assessment years the tribunal while deciding identical issue and other appeals, vide order dated 25th August 2015, has restored it back to the assessing officer for fresh consideration. This ground is allowed for statistical purposes. - ITA no.939/Mum./2017 - - - Dated:- 11-10-2017 - SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER For The Assessee : Shri Dhanesh Shah For The Revenue : Dr. P. Daniel ORDER PER SAKTIJIT DEY, J.M. This is an appeal by the assessee against order dated 20th October 2014, of learned Commissioner (Appeals) 40, Mumbai, for the assessment year 2011 12. 2. The registry has pointed out a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax appellate authorities. 11.03.2003 19 20 2. Receipt of order of Ld. CIT(A) 24.11.2014 3. Letter filed by the appellant before the Custodian requesting release of appeal fees for filing the appeal before the Hon ble Tribunal. 02.12.2017 1 4. Reminder Letter I filed by the appellant before the Custodian requesting release of appeal fees for filing the appeal before the Hon ble Tribunal. 07.01.2015 11 5. Reminder Letter II filed by the appellant before the Custodian requesting release of appeal fees for filing the appeal before the Hon ble Tribunal. 27.01.2015 12 6. Copy of letters enclosing bank statement of the Appellant for the period from April 2014 to June 2014 and January 2015 to June 2015, wherein it can be seen that there is no fund to pay appeal fees. 06.08.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to open separate bank accounts for payment of appeal filing fees. 29.01.2016 36 17. Account opening form and supporting documents 04.04.2016 filed by Shri Ashwin Mehta with State Bank of Mysore in accordance with directions of Special Court. 04.04.2016 37 44 18. Grievance letter filed by Shri Ashwin Mehta to Chief Manager, State Bank of Mysore for failure to open the bank account 26.04.2016 45 57 19. Reply of State Bank of Mysore in response to the grievance letter wherein it has been stated that clarifications have been sought from the Custodian. 27.04.2016 58 20. Grievance letter filed by Shri Ashwin Mehta to Chief Manager, State Bank of Mysore for failure to expedite the matter of opening the bank account. 09.05.2016 59 62 21. Letter filed by Shri Ashwin Mehta to the Hon ble Special Court seeking clarifications with respect to the earlier order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31. Letter issued by Shri Ashwin Mehta to the Custodian providing details of Bank Account and the list of orders passed, in respect of which appeal filing fees was required to be paid. 05.01.2017 82 86 32. Letter issued by the Custodian to State Bank of Mysore for preparing Pay Order in favour of the Corporation Bank A/c of Shri Ashwin Mehta for payment of appeal filing fees in the case of the appellant. 19.01.2017 87 33. Letter issued by the Custodian to Shri Ashwin Mehta enclosing the pay order for payment of appeal filing fees in various cases of the appellant. 30.01.2017 89 89 34. Relevant extract of Corporation Bank A/c of Shri Ashwin Mehta reflecting payment of appeal filing fees. 09.02.2017 95 101 35. Appeal filed by the appellant before the Hon ble Tribunal. 10.02.2017 5. On carefully going through the chronology of events as depicted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 11. We have considered rival submissions and perused materials on record. We have noted, identical issue came up for consideration in assessee s own case for assessment years 2004-05 to 2006-07 and again in assessment years 2008-09 to 2010-11. The Tribunal while deciding the issue held as under:- 5. The ld. Counsel submitted that the identical issues were also considered by the Tribunal, vide its order dated 22-4-2015, in the assessee s own case in ITA No.6829, 6840,6830 /Mum/2013 relating AY 2001-02 to 2003-04 and the issues were restored to the file of the Ld CIT(A). He submitted these issues may also be restored to the file of the Ld CIT(A) with similar directions. On a perusal of the order passed by the Tribunal for AY 2001-02 to 2003-04, referred above, we notice that the Tribunal has followed the decision rendered in the case of M/s Growmore Leasing and Inv.Ltd V/s ACIT (ITA No.5135 and 5136/Mum/2012 (AY- 2007-08 and 2009-10) and ITA No.2151/Mum/2013 (AY-2010-11), wherein also an identical issue was discussed with the following observations: 3. Ground No. 4 relates to the disallowance of interest expense. The Ld. Counsel for the assessee brought to our notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view the directions of the tribunal reproduced above. These grounds are allowed for statistical purposes. 13. The next issue as raised in ground no.4, is against levy of interest under sections 234A, 234B and 234C of the Act. 14. The learned Authorised Representative fairly submitted, in assessee s own case following the decision of the Hon ble Jurisdictional High Court, the Tribunal has decided the issue against the assessee by holding that assessee is liable to pay interest under section 234A, 234B and 234C of the Act. 15. We have heard the parties and perused materials on record. Learned Counsels appearing for both the parties have agreed before us that the issue stands covered against the assessee. It is relevant to note, the Hon ble Jurisdictional High Court in case of Divine Holdings Pvt. Ltd. has held that provisions of sections 234A, 234B and 234C are applicable to notified persons also. That being the case, assessee is subject to levy of interest under sections 234A, 234B and 234C. The ground raised is dismissed. 16. In ground no.5, assessee has challenged computation of interest under section 234B and 234C of the Act. 17. It is the case of the assessee t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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