2023 (2) TMI 699

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....a) r.w.s. 201(1A) and 220(2A) of the Income Tax Act, 1961; in short "the Act". 2. These are appeals filed by Ms Bhavna Shital Ravani and Shri Shitalbhai Rasiklal Ravani, who are joint holders in property against the order passed by Chief Commissioner of Income Tax (TDS) dated 20-12- 2019 for assessment year 2016-17. Since common issues are involved in both the appeals under consideration before us, the same are being disposed of by way of a common order. Ms Bhavna Shital Ravani has taken the following grounds of appeal "1. Whether on the fact and in circumstances of the case, an original order u/s. 119(2)(a) read with section 201(1) (IA) and section 220(2A) by the Chief CIT(TDS)- Ahmedabad for waiver is erroneous in law and i....

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....hare is Rs.72,602/- instead of 1,45,203/-full share in the property (flat). The same may be corrected. Tax effect relating to each ground of appeal: a. ....... ... 1,45,203/- b. ....... ... 1,45,203/- c. ....... ... 1,45,203/- Total tax effect ( see note below ). . . 1,45,203/-" Shri Shital Rasiklal Ravani has taken the following grounds of appeal: "a. Original (joint names) order under section 119(2)(a) read with section 201 (IA) and 220(2A) by the learned Chief C.I.T. (TDS), Ahmedabad for waiver of interest is erroneous in law and in facts especially when there was no separate Individual names application for waiver of interest u/s. 220(2A) of the Act before him and also no separate Individuals....

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....- 2. ............ . . . 1,45,203/- 3. ............ . . . 1,45,203/- Total tax effect (see note below) . . . 1,45,203/-" 3. The brief facts in relation to the case are that the applicants (husbandand- wife) had purchased an immovable property at Mumbai for a consideration of Rs. 3,72, 31,560/- on 19-10-2015, but failed to deduct tax at source as required under section 194-IA of the Act. Accordingly, the TDS Officer charged interest of Rs. 1, 45,203/- u/s 201(1A) of the Act. The assessee filed an application before the Chief Commissioner of Income Tax (TDS)-Ahmedabad for waiver of the levy of interest of Rs. 1,45,203/- by placing reliance on CBDT Circular Number 11/2017 dated 24-03-2017. However, the CCIT (TDS) rejected t....

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....he case may be, a Commissioner (Appeals) under section 154, section 250, section 270A, section 271, section 271A, section 271J or section 272A; or (b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or (ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC; or (c) an order passed by a Principal Commissioner or Commissioner 80[under section 12AA or section 12AB] or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section ....