9911796707
TMI Blog2011 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was due to be filed on or before 31.03.1996, under Section 139 (4) of the Act, but the same was filed on 04.04.1996. 2. Learned Chief Commissioner of the Income Tax, Udaipur, vide order Annex-4 dated 14.11.2005 condoning the said delay of four days, in his power delegated upon it under Section 119 (2) (b) of the Act, condoned the said delay, and directed the Assessing Authority to admit the claim of refund of Rs.19,083/- after due verification of TDS certificates and evidence of other tax payments, if any. However, the said authority, Chief Commissioner of Income Tax, added the impugned part in the said order that "no interest will be paid on the belated refund". 3. Being aggrieved by the said impugned part, the petitioner-assessee tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely: - (a) where the refund is out of any tax paid under Section 115WJ or collected at source under section 206C or paid by way of advance tax or treated as paid under Section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of on half per cent for every month or part of a month comprised in the period from the 1st day of April of the assessment year to the date on which the refund is granted." 5. On the other hand, learned counsel for the Revenue, Mr. K.K. Bissa relying upon a decision of Keral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion of this Court, Section 244 of the Act would apply in the present case, which envisages processing of refund claims where no such claim is required to be made by the assessee. 7. The Revenue clearly admits its liability to make refund of the excess TDS in the present case and fact that said refund has been granted to the assessee with a delay of about ten years, is attributable to the Revenue itself and not the petitioner-Assessee. Therefore, in the present case, the assessee would be entitled to interest @ 15% per annum under Section 244 of the Act on the said excess TDS of Rs.19,083/-. 8. Accordingly, this writ petition is allowed and the impugned part of the order Annex-4 dated 14.11.2005 passed by the Chief Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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