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TMI Blog2019 (9) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of the Hon ble Supreme Court and Hon ble different High Courts as well as Income Tax Act provisions are also in favour of assessee. In our considered opinion, ld. CIT(A) has passed reasoned order and same does not require any kind of interference at our end. Appeals filed by the Revenue are dismissed. - ITA. Nos: 1165 And 1166/AHD/2018 (Assessment Years: 2003-04 & 2009-10) - - - Dated:- 30-7-2019 - SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) Appellant by: Shri Mudit Nagpal, Sr. D.R. Respondent by: Shri J.P. Shah, A.R. ORDER PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. These appeals filed by the Revenue are dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee by stating that as per this office records, there is no refund or interest pending to be issued for this respective assessment year, if any objection on this issue, furnish your reply on or before 02/08/2016. In response to the afore said letter dated 26/06/2016 that the assessee has filed reply on 02/08/2016, the assessee has furnished written reply without supporting documents which read as under: - ITAT vide order dated 28/05/2015 issued the direction to AO to examine the claim of deduction u/s 11 to 13 of IT Act in view of the retrospective grant of registration in June 2008 by CIT-Rajkot. The AO has to give the appeal effect of the order of the ITAT which is a/ready delayed as KPT has alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the ld. A.O., assessee preferred first statutory appeal before the ld. CIT(A) who allowed the appeal of the assessee. 5. Now by way of second statutory appeal, revenue has come before us. 6. The question is before us is whether assessee is liable to get refund on interest of self-assessment tax u/s. 244A of Income Tax Act is or not. Section 244 is speaks about interest on refund wherein it is mentioned that where refund of any amount become due to the assessee under this Act, he shall, subject to the provision of Section, be entitled to receive, in addition to said amount simple interest thereon. 7. Several High Courts and the Hon ble Supreme Court had decided these kind of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1961 - Refunds - Interest on (Illustration) - Assessment year 2008-09 - During relevant year assessee received incentive subsidy which was erroneously offered to tax in its return -Commissioner (Appeals), however, deleted such receipt from assessee's total income resulting in refund claim - Subsequently, under rectification proceedings, Assessing Officer withdrew interest on refund under section 244A(2) on ground that assessee raised a belated claim during assessment proceedings, and such action was further affirmed by Commissioner - Whether interest on refund could be withheld in terms of sub-section (2) of section 244A, only if it was found that assessee was responsible for causing any delay in proceedings which resulted into refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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