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2021 (3) TMI 605 - HC - Income TaxPeriod of limitation to comply / give effect to the directions of Commissioner (appeals) - Omission of certain observation from the order of CIT(A) regarding refund of pre-deposit and interest u/s 244A - HELD THAT:- An order is passed by the CIT (Appeals) u/s 250, the same has to be given effect to within a period of three months from the end of the month in which the order u/s 250 is passed. The period of three months as above would be computed from the date of receipt by the Pr. CCIT or CCIT or Pr.CIT or CIT as the case may be. If however, it is not possible for the assessing officer to give effect to the appellate order within the aforesaid period of three months which has to be for reasons beyond his control, he has to make a request to the Pr CIT or the CIT seeking extension of time. - Extention can be granted for an additional 6 months. Looking at the requirement of section 153(5) of the Act, the orders giving effect to the appellate orders were to be passed by 30th June 2019. If the extended period of six months is added to this, then the orders ought to have been passed by 30th December 2019. However, nothing has been placed before us as to whether respondent No.1 made written request before respondent No.2 for extension of time and whether respondent No.2 had granted such extension of time on being satisfied. Thus, there is clear delay in passing the orders by respondent No.1 giving effect to the appellate orders. The provisions contained in section 153(5) of the Act have not been taken into consideration. We also find that the requirement of paying interest under section 244A is also missing from the above orders. The above orders are also silent on the adjustment of the 20% of the initial outstanding dues paid by the petitioner before the Commissioner of Income Tax (Appeals) while filing appeals for the purpose of stay. It would be in the interest of justice if the Pr CIT himself looks into the above aspects including impact of Circular No.19 of 2019 and thereafter decide afresh the issue relating to giving effect to the orders of the Commissioner of Income Tax (Appeals) passed under section 250.
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