TMI Blog2023 (8) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... itself, calculated the interest component and should have handed-over to the assessee. In this case, there is no failure on the part of the assessee as contemplated and submitted by the Department u/sec. 244A(2) - We, therefore, set aside the order of the NFAC and direct the AO to calculate the interest as per law and remit the same to the assessee. The grounds of appeal stands allowed. - Shri R.S. Syal, Hon. Vice-President And Shri Partha Sarathi Chaudhury, Hon. Judicial Member For the Assessee : Shri N.C. Lahoti, CA For the Revenue : Shri M.G. Jasnani, DR ORDER PER PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre [NFAC], Delhi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition disposal letter dated 08/06/2016 and not against the rectification order passed u/sec. 154 dated 30/03/2016 as was observed from the appeal form No.35. The said appeal against the grievance petition was not appealable u/sec. 246A and, therefore, the appeal was dismissed as not maintainable. Being further aggrieved, the assessee preferred an appeal before the ITAT, who vide its order dated 30/07/2021, set aside the matter to the file of ld. CIT(A) to adjudicate the same on merits as per law. 3. When the matter came up for second time before the NFAC, which is the present impugned order passed by NFAC dated 02/05/2023 and therein it was observed that as per the reasons recorded, the Department s case was that delay was attributable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the assessee instead of seeking change of status, preferred to get a new PAN, in the status of society. However, the fact of the matter is that in pursuant to the order passed u/sec. 154 refund, amount was determined in respect of the assessee. When this refund is issued to the assessee automatically, the interest component has to be calculated and to be given to the assessee. This exercise should have completed immediately after the pronouncement of the rectification order u/sec. 154 of the Act. But, in this case, in the refund amount calculated, there was no interest given to the assessee. This is in direct contravention to sec. 244(1A) of the Act. The ld. CIT(A) had allowed the appeal of the assessee in the original order dated 21/11/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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