2019 (2) TMI 623

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..... to the identical grounds, they are heard together and are disposed of by way of this common order for the sake of convenience, by referring to the facts of ITA No.386/Del/2016. 2. Facts are simple and admitted. Assessee made the deduction of tax on 31.3.2013 and made the actual remittance on 2.5.2013 whereas the due date of remittance was 31.4.2013. Learned AO calculated the interest as per the British calendar month and calculated interest for three months, namely, from 31.3.2013 to 31.3.2013- one month, 1.4.2013 to 30.4.2013 -second month and 1.5.2013 to 2.5.2013 - third month. 3. This treatment of month are part thereof by the AO by taking the month as per the British calendar is disputed by the assessee before the learned CIT(A). Lear .....

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..... sh calendar month as defined in Section 3(35) of the General Clauses Act. 6. Per contra, learned DR placed reliance on the orders of the authorities below and submitted that in the absence of any definition of 'month' in Section 201(1A), the definition provided in the General Clauses Act vide Section 3(35) had to be taken and, therefore, the orders of the authorities below are justified. 7. We have gone through the record. There is no dispute that in so far as the tax deducted at source for salary is concerned, the AO calculated the interest on late payment at Rs. 9,80,607/- whereas the assessee calculated the same at Rs. 9,48,970/-, and the difference being Rs. 31,637/-. According to the assessee, the calculation of interest for three mo .....

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..... ch of this Tribunal, while respectfully following the decision of the Gujarat High Court in the case of Arvind Textile Mills, considered the definition of month in the context of Section 201(1A) of the Act and held that Section 244A(1) is analogous to provisions of Section 201(1A)(ii) read with Rule 119A of the Act and a month must be given ordinary meaning of the term by taking period of 30 days and not British calendar month as defined u/s 3(35) of the General Clauses Act. In the case of ONGC (supra), the Ahmadabad Bench of the Tribunal again considered this question in the context of Section 201(1A) of the Act and reached a similar conclusion. 10. In view of this established position of law, we are unable to endorse the view of the ld. .....

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