TMI Blog2019 (11) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... st on the delayed refund. Revenue Authorities have been directed vide Notification dated 08.08.2019 to file appeals in income tax cases before the High Court where the monetary limit is less than ₹ 1.00 crore and where it is above the said amount, that shall not be a subject matter of appeal before the High Court. But in the Notification dated 11th July, 2018, there is an exception to the effect that in certain circumstances, an appeal should be contested on merits notwithstanding the fact that the tax effect entailed is less than ₹ 1.00 crore. Monetary limit to prefer an appeal before High Court is less than ₹ 1.00 crore, but if there is a valid question, where an Order, Notification, Instruction or Circular is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g refund was attributable to the assessee. Against the order of the Assessing Officer refusing to grant interest under Section 244-A of the Act, the assessee filed an appeal before the CIT(A) Solan . The CIT (A), Solan dismissed the appeal on the ground that the question as to whether any part of the delay was attributable to the assessee is a question to be decided by the Chief Commissioner or Commissioner of Income Tax under Section 244- A(2) of the Act. Then, the matter was referred to the Commissioner of Income Tax, Railway Board Building, the Mall, Shimla (hereinafter to be referred as the CIT ). The CIT vide its order dated 24.10.2008, dismissed the appeal while exercising its powers under Section 244 of the Act and the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the aforesaid order, Revenue challenged the same by way of Miscellaneous Application No. 13/Chd/2019 in ITA No. 280/CHD/2017, before the ITAT, Chandigarh. The ITAT vide its order dated 27.02.2019 (Annexure PA) dismissed the Miscellenous Application being misconceived and not maintainable and also on the ground that there is no error apparent on the record. Hence, by way of this appeal, the appellant/Revenue has approached this Court against the aforesaid order dated 27.02.2019, passed in M.A. No. 13/Chd/2019, as aforesaid. 5. The following substantial questions of law arise for consideration in this appeal: i. Whether the impugned order of the Ld. ITAT for payment of compensation on delayed refund and interest paid is illegal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction was issued to the Revenue to pay compensation in the shape of simple interest on the amount due at the rate at which the assessee otherwise would have been entitled to, on the delayed payment of excess tax paid, but has only challenged the order passed in Miscellaneous Application Nos. 13 to 16/Chd/2019. Secondly, monetary limit for filing appeals in income tax cases before High Courts is upto 1.00 crore. In support of his submission, the learned Counsel has referred to the Notification dated 8.8.2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section. Thirdly, the learned Counsel submits that under the provisions of Section 244- A of the Act, the words used an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for both the parties and have carefully perused the entire record. 9. As far as the submission of the learned Senior Counsel for the appellant to the effect that there is no provision under Section 244-A of the Act in respect of payment of interest on delayed refund is concerned, the Hon ble Supreme Court in judgment cited by the learned Counsel for the respondent in case titled as Commissioner of income Tax Vs. HEG Ltd, supra, has elaborated the words any amount . It is apt to reproduce to reproduce the relevant portion of the aforesaid judgment herein:- The next question which we are required to answer is-what is the meaning of the words refund of any amount becomes due to the assessee in Section 244A? In the present ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue Authorities have been directed vide Notification dated 08.08.2019 to file appeals in income tax cases before the High Court where the monetary limit is less than ₹ 1.00 crore and where it is above the said amount, that shall not be a subject matter of appeal before the High Court. But in the Notification dated 11th July, 2018, there is an exception to the effect that in certain circumstances, an appeal should be contested on merits notwithstanding the fact that the tax effect entailed is less than ₹ 1.00 crore. It is apt to reproduce para-10 of the said Notification herein, which reads as follows: 10 Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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