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TMI Blog2022 (3) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... of the IT Act, a demand of Rs. 18,73,53,452/- was determined by the A.O. The Ld. CIT(A) partly allowed the appeal and after giving the appeal effect, the appellant was due for refund. However, the AO did not grant interest u/s 244A of the Act to the assessee on the refund amount for the period from 01.04.2003 to 24.03.2006. The assessee preferred an appeal before the Tribunal, the Tribunal vide its order dated 19.12.2017 in ITA No.5172/Del/2014 directed the AO to grant Interest u/s 244A of Act to the appellant on the refund amount for the period from 01.04.2003 to 24.03.2006. By complying the directions of the Tribunal, the AO vide its order dated 04.05.2018, granted interest u/s 244 of the Act to the appellant for the period from 01.04.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 143(3) of the Act giving appeal effect to the order of Hon'ble ITAT is not appealable before CIT(A) as per section 246A of the Act, without giving any opportunity to the appellant. 2. That the CIT(A) erred in passing the order dated 15.04.2019 in appeal of the appellant company without fully discussing the contentions and case law submitted by the company vide its written submissions and, therefore, order is bad in law as it has been passed with a prejudiced mind. 3. That the CIT(A) erred in holding that interest u/s 244A of the Act is not allowable on the delay in granting the interest amount of Rs. 93,44,160/- which ought to have been allowed to the appellant on 10.06.2013 but was granted only on 04.05.2018 pursuant to order of ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (A) erred in finding the Appeal filed by the Assessee is not maintainable. 8. We find substance in the contention of the Ld. Counsel representing the assessee in so far as maintainability of the Appeal before the CIT (A) is concerned. The Order giving effect to the directions of the Tribunal is in the nature of order u/s 143(3) of the Act and any Order passed u/s 143(3) of the Act is appealable under Section 246(1) of the Act before the CIT (A). Thus we hold that the Appeal filed by the Assessee before the CIT (A) is maintainable. 9. In so for as Issue No.(ii) is concerned, the Ld. Sr. Counsel contended that, the AO has not granted the interest as per the directions of the Tribunal in ITA No. 5172/Del/2014, further contended that the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee's own case for the assessment years 2005-06 and 2009- 10 in ITA No. 5221 and 5222/Del/2016 dated 30/10/2019 to substantiate the grounds urged in the appeal. 12. Per contra the Ld. Sr. DR contended that, AO has given effect to the direction of the Tribunal in strict sense by granted interest u/s 244A of the Act to the appellant for the period from 01.04.2003 to 24.03.2006 amounting to Rs. 93,44,160/-, further contended that the Tribunal vide its order dated 29/12/2017 in ITA No. 5172/Del/2014 has not directed to grant interest on the interest or compensation on account of payment of interest belatedly and moreover, the Section 244A of the Act does not provides for granting of interest on interest. Therefore, submitted that the Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,160/-. The AO has fully complied with directions of the Tribunal issued in ITA No. 5172/Del/2014 dated 29/12/2017 and there was no direction to compute interest on the interest or to pay compensation on account of belated payment of the interest as claimed by the Assessee in the present Appeal. The Assessee, who had chosen not to challenge the order of the Tribunal made in ITA No. 5172/Del/2014 dated 29/12/2017 and the direction issued thereon, cannot challenge the order of giving effect of the said order. The AO had complied with the direction of the Tribunal in toto, therefore we cannot find fault with the Order passed by the AO. 15. The learned Counsel appearing for the AR placed much reliance on the order of the Tribunal in Assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermined by order passed u/s 154 of the Act dated 10.05.2010. The refund of Rs. 8.20 crore was granted on 15.06.2010. Against which the assessee made a claim that interest for the period i.e. the date of issue of intimation and the date of grant of the refund should be allowed to the assessee. The said interest was determined by the Assessing Officer at Rs. 2,01,18,293/- vide order dated 20.07.2015. The assessee had filed an appeal for non granting of the interest from the date it was due to the date it was granted i.e. the period during which refund amount was withheld by the Assessing Officer. The plea of the assessee was vis-à-vis the refund arising consequent to the appeal effect order passed u/s 250/143(3) of the Act dated 03.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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