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2020 (7) TMI 499 - AT - Income TaxEntitlement for interest u/s. 244(1A) on the refund - whether the assessee is entitled for interest u/s.244 for the period 29/10/2013 to 22/11/2017? - HELD THAT:- It is not in dispute that the entire taxes were ultimately paid by the assessee on 29/10/2013 either by way of physical payment or by way of adjustment of refund as narrated hereinabove. We find that while giving effect to the order of the Tribunal order in the proceedings dated 21/11/2017 passed by the ld. AO, the ld. AO had finally determined the refund which was ultimately adjusted against the demand of A.Y.2009-10. This is a case of assessee seeking interest on the taxes actually paid by him which ultimately resulted in refund vide proceedings dated 21/11/2017. This is not a case of assessee claiming interest on interest. Hence, we direct the ld. AO to grant interest u/s.244 for the period 29/10/2013 to 21/11/2017. Accordingly, the ground No.2 raised by the assessee is allowed. Order being pronounced after ninety (90) days of hearing - COVID-19 pandemic and lockdown - HELD THAT:- Taking note of the extraordinary situation in the light of the COVID-19 pandemic and lockdown, the period of lockdown days need to be excluded. See case of DCIT vs. JSW Limited [2020 (5) TMI 359 - ITAT MUMBAI].
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