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2022 (10) TMI 835 - ITAT MUMBAIInterest u/s 244A - claim declined on the ground that the delay in refund is attributed to the assessee - HELD THAT:- What is, essential for declining interest to the interest assessee under section 244A(2), is that the delay in refund must be on account of reasons attributable to the assessee, and when there is a dispute about the period for which interest is to be declined, Chief Commissioner or Commissioner must take a call, in favour of the Assessing Officer’s stand, on the same. None of these conditions are satisfied on the facts of this case. Just because an assessee has raised a claim by way of an additional ground of appeal before the Tribunal, it does not necessarily mean that the delay is attributable to the assessee-this delayed claim could be on account of subsequent legislative or judicial developments, or on account of other factors beyond the control of the assessee. This exercise of ascertaining the reasons of delay is an inherently subjective exercise, and well beyond the limited scope of mistake apparent on record on which no two views are possible. In any case, there is not adjudication by the Chief Commissioner or the Commissioner on the period to be excluded-something hotly contested by the assessee. Unless that adjudication is done, the denial of interest under section 244A cannot reach finality, and, for this reasons also, the impugned order does not meet our approval. We uphold the plea of the assessee and vacate the impugned rectification order. The assessee gets the relief accordingly.
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