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2018 (5) TMI 1007 - ITAT MUMBAICharging of interest u/s. 234B - Held that:- AO had not followed the order of the Tribunal, that he was specifically directed to consider the ad hoc payment, that he should not have adjusted the payments in question (Rs. 26 crores and ₹ 1. 99 crores) against the payments of interest u/s. 234B of the Act. Ground no. 1 is decided in favour of the assessee. Denial of interest u/s 244 for the period from 03/10/20 to 29/11/2009, that there was delay on part of the assessee - Held that:- The letter of the AO(dtd. 23. 09. 2009)was received by the assessee on 30. 10. 2009 and the AO had not refuted said fact. As per the letter it was supposed to file the details by 06. 11. 2009 and it filed the requisite details on the last day of the month. In our opinion, delay for the period of 03. 10. 2009 to 30. 10. 2009 was not at all attributable to it. We find that in alternate ground the assessee has admitted that maximum delay attributable to it was of 23 days only and not of the entire period. Therefore, reversing the order of the FAA, we partly allow the ground raised by the assessee. We hold that except for the delay of 23 days there was no delay on part of the assessee.
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