CLIFF TREXIM PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(2), , KOLKATA

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ITA 554/KOL/2025Status: DisposedITAT Kolkata30 July 2025AY 2019-20Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the issue of interest levy was pending before the AO for verification. Both parties agreed that the matter should be restored to the AO for verification and adjudication after providing the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee appealed against the order of the CIT(A) concerning the AY 2019-20. The appeal was primarily about the deletion of interest levied under section 234A amounting to Rs. 6,36,830/-, imposed by CPC, Bangalore.

What were the issues?

Whether the interest levied under section 234A by CPC was liable to be deleted, and whether the matter should be restored to the Assessing Officer for verification and adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 234A,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Miraj D Shah, AR
For Respondent: Shri Manoj Kumar Pati, DR
Hearing: 17.07.2025Pronounced: 30.07.2025

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), kolkata-21 (hereinafter referred to as the “Ld. CIT(A)”] dated 25.05.2023 for the AY 2019-20.

2.

The assessee has raised following grounds of appeal: -

“1. That the Order passed u/s 250 is bad in law as well as on facts of the case. 2. That the Hon'ble Commissioner of Income Tax (Appeals) erred in law and on facts by not deleting the incorrect levy of interest of Rs.6,36,830/- under section 234A, imposed by CPC, Bangalore in the intimation issued under section 143(1) of the Income Tax Act, 1961. 3. That the appellant craves to leave, add, amend or adduce any of the grounds of appeal during the course of appellate proceedings.”

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 30.07.2025.

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