UMESHBHAI CHATURBHAI PATEL (LEGAL HEIR OF LATE INDUBEN CHATURBHAI PATEL),VADODARA, GUJARAT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

The present appeal has been filed by the Assessee against the order passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)’] dated 10.10.2024 arising out of the assessment order passed u/s. 154 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2013-14.

No one has put in appearance on behalf of the assessee. Therefore, we proceed to decide this appeal after hearing ld. Departmental Representative and going through the records.

The sole issue involved in this appeal is relating to the charging of interest u/s. 234A of the Income Tax Act.

The brief facts of the case are that the assessee did not file his return of income u/s. 139 of the Income Tax Act. However, after expiry of the prescribed period for filing of the return, the assessee filed the return of income and deposited the due taxes along with the interest etc. Thereafter, the Assessing Officer issued notice u/s. 148 of the Income Tax Act for reopening of the assessment. In response to the notice issued by the Assessing Officer u/s. 148 of the Act, the assessee again filed the return of income offering the same income as was filed in earlier return of income. The Assessing Officer though accepted the returned income but, charged the interest u/s. 234A of the Income Tax Act from the date of filing of the return of income in response to the notice u/s. 148 of the Income Tax Act. The claim of the assessee is that the interest should not be levied from the date the assessee deposited the due taxes along with interest, though, the return of income was filed by the assessee belatedly.