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2014 (6) TMI 563 - AT - Income TaxInterest on refund u/s 244A of the Act – Held that:- It is a code of its own for claiming interest on refund and it states that when any refund of any amount becomes due to the assessee, he shall be entitled to receive in addition to the amount, simple interest calculated in the manner given under the section - section 244A is subject to the provision of other sub-sections of section 244A - the entertainment of application/appeal for interest on refund by the AO at the first instance u/s 154 of the Act itself was without jurisdiction - The assessee ought to have moved an application before either the Chief Commissioner of Income Tax or Commissioner of Income Tax having jurisdiction to entertain its application for interest on refund u/s 244A of the Act, rather than moving an application u/s 154 before the AO at the first place - there is no inherent right of appeal - Appeal is a creature of statute and when the statute has provided a specific appeal provision for the relief claimed, then only that forum can exercise jurisdiction of appeal and no other. CIT (A) have erred in upholding the order of the AO - the AO withdrew his own order passed u/s 154 of the Act, for the simple reason that the application/appeal for interest on refund cannot be entertained by the AO, an application for refund of interest will lie only before the jurisdictional Chief Commissioner or the CIT - the AO’s entertainment of application of the assessee u/s 154 for interest on refund itself was quorum-non-judice and any order passed by a non-jurisdictional authority is a nullity in the eyes of law and all subsequent proceeding, emanating from it is also a nullity - the order of the CIT (A) - the assessee is at liberty to move before proper Forum for relief u/s 244A – Decided in favour of Assessee.
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