2021 (7) TMI 413

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....ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 11/09/2017 passed by the learned Commissioner of Income Tax (Appeals)-29, New Delhi ("Ld. CIT(A)") in the case of Avtar Singh Kochar ("the assessee") for the assessment year 2011-12, the Revenue filed this appeal. 2. Brief facts of the case necessary for disposal of this appeal are that the assessee is an individual and deriv....

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....34B and 234C of the Act could not be charged, passed an order charging interest u/s. 234A, 234B, 234C and 220(2) of the Act. 3. When the assessee preferred appeal, the CIT(A) deleted the same holding that since the Assessing Officer passed order u/s. 143(3) on 25.03.2013, by which the tax was calculated at NIL amount and by order u/s. 154/143(3) dated 08.02.2016 by which the interest of Rs. 68,....

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....he mail till the assessee claims the same. Non-service of notice is solely attributable to the conduct of assessee. In these circumstances, we proceed to decide the appeal basing on the material available on record. 5. Learned DR places reliance on the order of the Assessing Officer. 6. We have gone through the record in the light the submissions made by ld. DR. The facts are absolutely s....

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....mand. Based on this decision, ld. CIT(A) concluded that when the very basis of calculation of interest, i.e., the amount of tax payable on the basis of which interest calculation has to be made is unknown the mistake is not apparent from record and the notice under section 154 as well as order under section 154 both are bad and illegal which are liable to be quashed. Since the ld. CIT(A) delete....