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TMI Blog2023 (2) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... cer. The assessee in the process of requesting and taking calculation of interest due cannot be said to have acquired any cause of action or right to challenge the original order passed u/s 200A of the Act. The assessee has not pointed out as to what mistake has occurred in the order passed u/s 154 of the Act as compared to the original order dated 27.04.2015 passed u/s 200A of the Act. In fact, no mistake apparent on record, has been alleged in the said order by the assessee itself in its correction statement/request. If the assessee is aggrieved by an order passed u/s 154 of the Act he will be entitled to file appeal against the said order. However, the assessee must bring out from the record as to what prejudice has been caused to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act (hereinafter referred to as the Act )along with interest thereupon levied u/s 220(2) of the Act. For the purpose of narration of facts, assessee s appeal ITA No.34/Pat/2022 is taken as the lead case. 2. The brief facts of the case are that the assessee/appellant is a branch of Dakshin Bihar Gramin Bnak, a Regional Rural Bank (RRB). The assessee deducted tax at source (TDS) in respect of certain payments. As per the provisions of section 200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2015 on the authority either to compute any fees u/s 234E or to raise demand in this respect while processing return u/s 200A, the demand for the period prior to 01.06.2015, raised in an intimation u/s 200A, could not be sustained. The ld. counsel, in this respect, has also placed reliance on the decision of the Kerala High Court in the case M/s Sarala Memorial Hospital vs. Union OF India in WP(C) No.37775 of 2018 decided on 18.12.2018 and further upon the various decisions of the co-ordinate Benches of the Tribunal, following the aforesaid decisions of the hon ble Karnataka High Court and hon ble Kerala High Court. 5. On the other hand, the ld. DR has strongly relied upon the decision of the Hon ble Gujarat High Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equest of the assessee, the Central Processing Centre issued impugned order u/s 154 of the Act showing the exact amount due towards assessee as directed vide original order/intimation passed u/s 200A dated 17.04.2015. It is pertinent to mention here that neither the assessee has ever challenged the demand raised u/s 234E of the Act vide order/intimation dated 17.04.2015 by way of filing any appeal against the said order before any appellate authority nor the assessee filed any rectification application u/s 154 of the Act within the limitation period of four years as prescribed under the Income Tax Act for rectification of mistake in the TDS processing statement/order dated 17.04.2015 passed by the Assessing Officer u/s 200A of the Act. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 27.04.2015 passed u/s 200A of the Act. In fact, no mistake apparent on record, has been alleged in the said order by the assessee itself in its correction statement/request. 7. The ld. counsel for the assessee, though, has relied upon certain decisions of the Coordinate Benches of the Tribunal to contend that an appeal, against order passed u/s 154 of the Act, can be filed within the limitation period as due from the date of order passed u/s 154 of the Act. There is no dispute relating to the aforesaid proposition. If the assessee is aggrieved by an order passed u/s 154 of the Act he will be entitled to file appeal against the said order. However, the assessee must bring out from the record as to what prejudice has been caused to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese appeals of the assessee. The same are accordingly hereby dismissed subject to our observations made above. 8. In the result, the all the appeals of the assessee stand dismissed . 2. Apart from the above, we have inde pendently gone through the record carefully. During the course of hearing, ld. Counsel for the assessee submitted the details of all the appeals in a tabular form. For the facility of reference, we are reproducing the details of ITA No. 191 347/PAT/2022, which read as under:- Sr. No TAN of Branch Financial Year Qtr Form Type Amount Of late filing levy u/s 234E Date of Original TDS Return filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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