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2018 (1) TMI 86 - ITAT DELHIInterest under section 244A - whether the delay for the period from 1/4/2003 to 24/03/2006 is required to be excluded for working out interest under section 244A of the income tax act, treating it as delay attributable on part of the assessee? - Held that:- In the present case before us, assessee has made the claim by way of noting in the original return of income filed and merely the computation and audit report have been filed during the course of the assessment proceedings. This itself proves that the assessee has made the claim during the course of the assessment proceedings. The claim made by the assessee in the original return of income and further quantified during the assessment proceedings cannot be said that there is any delay on part of the assessee. Ld AO could not say that there is any delay in any of the proceedings of the Income tax Act. We do not find that there is any delay on part of the assessee. Therefore, it is apparent that there is no delay, which can be attributed on the part of the assessee. In the present case, the Ld. CIT (A) has directed the Ld. assessing officer to refer the matter to the Chief Commissioner of income tax. The order of the Commissioner of Income Tax was passed on 03/07/2014, the revenue till to date could not show us any evidence that AO has made any reference for the opinion of the Chief Commissioner of the Income Tax. AO has not done so before rejecting the application for the refund of the assessee for a particular period for which he is not empowered to. In view of the above startling facts before us, we do not find that there is any delay attributable on part of the assessee. Therefore we reverse the order of the Ld. CIT (Appeal) in directing AO to refer the matter to the Chief Commissioner of Income Tax for his opinion and direct the Ld. Assessing Officer to grant interest to the assessee under section 244A of the income tax act w.e.f. 01/04/2003 to 24/03/2006, the period for which AO held that delay is attributable on part of the assessee. - Decided in favour of assessee.
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