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TMI Blog2013 (9) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.09.2004, a Coordinate Bench of this Court has admitted the appeal on the following substantial question of law:- "Whether the Income Tax Appellate Tribunal was legally justified in law and on facts of the case in adjudicating the issue relating to determination of period of delay attributable for claiming interest under section 244A ignoring the provisions of section 244A (2) according to which the Chief Commissioner or the Commissioner of Income Tax are only empowered to decide the period so attributable and whose decision shall be final and binding." The brief facts of the case are that the return was filed by the assessee showing the income of Rs.30,49,770/- in the status of the Company. It is alleged that the assessee has not filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were filed. Learned Counsel read out Section 244A (2) of the Act, which reads as under:- Section 244-A(2) "If the proceedings resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period of 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." Learned counsel further submits that neither the CIT(A) nor ITAT should have adjudicated the issue relating to the allowability of interest on refund under Section 244A which is to be decided exclusively by the Chief Commissioner of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory provision under section 244A(1)(b) of the Act as observed in the case of National Horticulture Board Vs. Union of India (2002) 253 ITR 12 (P&H). The argument that the assessee should have made an application for refund was found to be without any merit. Denial of interest on delay attributable to the assessee as provided under section 244A(2) would have no application, merely because of delay in application for refund. At any rate, where the refund is pending before the authorities, failure to apply for the refund cannot be treated as delay attributable to the assessee. It may also be mentioned that the Hon'ble Apex Court in the case of CIT Vs. H.E.G. Ltd. (2010) 33 DTR (SC) 304 observed that:- "Interest which accrued to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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