ASHA DEVI MOHTA,DALHOUSIE V. DCIT, CIRCLE-34(1), KOLKATA

ITA 2553/KOL/2025

AI Insights

The case involves an appeal by Asha Devi Mohta against the order of the Additional/Joint Commissioner of Income Tax (JCIT), which erroneously levied interest under section 234C of the Income Tax Act for the assessment year 2015-2016. The assessee's representatives argued that the return of income was accepted without any additional tax, and thus, no interest should have been levied. The Tribunal acknowledged the mistake by the Assessing Officer in levying the interest and directed its removal, along with a recomputation of interest under sections 234D and 244A.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829673 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 05-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: MAYANK RUNGTA; SUSHIL RUNGTA
• Section: 244A

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2553/KOL/2025 (नििाारण वर्ा / Assessment Year :2012-2013) Asha Devi Mohta, 7, Lyons Range, 2nd Floor, Room No.4C, Kolkata West Bengal-700001 Vs ACIT/DCIT, Cirlce-34, Kolkata PAN No. :AFCPM 4757 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Mayank Rungta & Sushil Rungta, ARs राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 12/01/2026 घोषणा की तारीख/Date of Pronouncement : 12/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. 2. It was submitted by the ld.AR that the return of income has been accepted and consequently no interest u/s.234C of the Act was directed to be levied. Ld.AR drew my attention to the intimation issued u/s.143(1) of the Act and the order passed u/s.154 of the Act thereon wherein the interest u/s.234C of the Act has been taken at zero. It was the submission that in the impugned assessment order u/s.147 r.w.s.143(3) of the Act also the returned income which is identical to the income originally declared also clearly shows that no interest u/s.234C of the Act liable to be levied. It was the submission that the ld. JCIT(A) made a mistake of assuming that the appeal is against the application filed u/s.154 of the Act and on the ground Printed from counselvise.com ITA No.2553/KOL/2025 2 that the order u/s.154 of the Act has been passed on 13.12.2013 and in the said order no interest u/s.234C of the Act has been levied, dismissed the appeal of the assessee. It was the submission that the order u/s.154 of the Act was admittedly passed on 13.12.2013 but the order u/s.147 of the Act was passed on 27.12.2219 wherein the interest u/s.234C of the Act to the extent of Rs.96,760/- has been levied on the assessee. It was the submission that no levy of interest u/s.234C of the Act is called for. 3. In reply, ld.Sr. DR admitted that there is a mistake on the part of the ld.AO in levying interest u/s.234C of the Act. 4. I have considered the rival submissions. As it is noticed that in the order passed u/s.147/143(3) of the Act on 27.12.2019, the returned income has been accepted and it is noticed that the return has also been filed originally in time, admittedly, no interest u/s.234C of the Act is leviable insofar as no income is liable to be taxed for the impugned assessment year. This being so, the AO is directed to delete the interest charged u/s.234C of the Act. The AO is also directed to recompute the interest charged u/s.234D and 244A of the Act. 5. In the result, appeal filed by the assessee stands allowed. Order dictated and pronounced in the open court on 12/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 12/01/2026 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.2553/KOL/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "