TMI Blog2002 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... n 246, is erroneous in law, contrary to facts and against the principles of equity and natural justice. 2. The Ld. CIT(A) erred in law by holding that the order passed under section 154 is an order under section 244A ignoring the fact that the appellant has come in for appeal against an order under section 154 passed by the Assessing Officer rejecting a petition for grant of interest under section 244A which was to be granted while determining the refund while processing the return under section 143(1)(a). 3. The Ld. CIT(A) further erred in facts that, the return was filed within the due date, the Assessing Officer while proceeding the return under section 143(1)(a) has corregranted interest on the refund due to the assessee and later o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is mentioned in the intimation under section 143(1)(a) of the Act that the original TDS certificates may be produced as photo copies were attached to the return. It is submitted before us that the refund was withheld. Subsequently, the assessee has produced all the original TDS certificates. The Assessing Officer passed an order under section 154 on 29-3-1996 wherein the interest payable under section 244A was put at Rs. 36,980 instead of Rs. 63,396 as determined in the intimation under section 143(1)(a) of the Act. In the 154 order, the interest was calculated from 1-4-1995 to 31-10-1995 only. Earlier in the intimation under section 143(1)(a), the interest was calculated upto the date of processing of 143(1)(a) i.e. on 8-3-1996. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r an appeal against section 244A of the Act. He drew the attention of the Bench to para 1.3 at page 2 of the Ld. CIT(A)'s order and argued that the final authority that can decide the issue under the scheme of the Act is the Chief Commissioner or Commissioner and that their decision on the issue should be final. Hence he argued that the appeal was rightly held as not maintainable by the Ld. CIT(A). On merits, he submitted that the delay is attributable to the assessee only as the original TDS certificates were not furnished along with return and that for this reason itself, the interest on the refund can be denied to the assessee. 6. Heard both sides, read all the papers on record and the orders of the authorities below. On careful examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax or penalty" means the date on and from which the amount of tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand. (2) If the proceedings resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period of the delay so attributable to him shall be excluded from the period for which interest is payable and where any question arises as to the period to be excluded, it shall be decided by the Chief Commissioner or Commissioner whose decision thereon shall be final. (3) Where, as a result of an order under [sub-section (3) of section 143 or section 144 or] section 147 or section 154 or section 155 or section 250 or section 254 or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion of the Ld. CIT(A) that this appeal is not maintainable, is not correct. Prima facie, the Act does not specifically provide for appeal on each and every section that levies tax or gives an exemption etc. The revenue authorities can give effect or implement the Act only through certain orders which are passed in under section 143(3) or section 147 or section 154 or 143(1)(a) etc. It cannot be said that the Assessing Officer has passed for e.g. and order under section 80HHC denying an exemption and no appeal lies against it as this section is not mentioned in the appealable orders under section 246. Under sections 154 or 155, an order refusing a claim can be made and such refusal in this case being interest under section 244A is appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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