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TMI Blog2013 (12) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... into the factual matrix whether the delay was attributable wholly or in part to the assessee - Partly allowed in favour of the assessee. - ITA 288/2006 - - - Dated:- 11-12-2013 - Sanjiv Khanna And Sanjeev Sachdeva,JJ. For the Appellant : Mr. Kamal Sawhney, Sr. Standing Counsel. For the Respondent : Mr. R. P. Garg, Mr. Rajiv Tyagi and Mr. Ajay Kumar, Advocates. ORDER By order dated 5th April, 2006, the following substantial question of law was admitted for hearing:- Whether ITAT was in law right in directing the Assessing Officer to allow interest to the respondent-assessee even after it had held that the Assessing Officer was not competent to determine the question whether and if so for what period was the delay i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeded against the assessee in determining the tax payable by the assessee or refundable by the revenue to the assessee in exercise of powers u/s 144 of the Act. The Assessing Officer waited for the assessee to file a valid revised return of income and thereafter proceeded to make an assessment. In the circumstances, it cannot be said that the proceedings resulting in the refund were delayed for reasons attributable to the assessee. Apart from the above, it is also seen that under the provision of S. 244 A92) (sic) of the Act, the period to be excluded is to be decided by the Chief Commissioner or Commissioner and his decision on the period to be to be excluded shall be final. In the present case the AO has not made any reference to the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings recorded by the tribunal. In the present case, neither the Commissioner nor the Chief Commissioner had passed any order under Section 244A(2). 7. The aforesaid finding of the tribunal is unexceptionable. The appellant however has questioned the reasoning given by the tribunal on merits i.e. whether any fault was attributable to the respondent assessee in part or wholly. Once the tribunal came to the conclusion that the Assessing Officer could not have decided the issue, they should not have gone into the factual matrix whether the delay was attributable wholly or in part to the assessee. We do not however comment on the action which can now be taken by the Commissioner or Chief Commissioner for denying interest on the delayed pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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