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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.
Held
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.
Key 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.
Sections Cited
250, 234A, 143(1), 1961
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
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.
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.”
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.07.2025.