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TMI Blog2020 (8) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... amount and the delayed interest includes the interest for not refunding the principle amount. Accordingly, it also includes the interest on the delayed refund. Revenue Authorities have been directed vide Notification dated 08.08.2019 to file appeals in income tax cases before the High Court where the monetary limit is less than ₹ 1.00 crore and where it is above the said amount, that shall not be a subject matter of appeal before the High Court. But in the Notification dated 11th July, 2018, there is an exception to the effect that in certain circumstances, an appeal should be contested on merits notwithstanding the fact that the tax effect entailed is less than ₹ 1.00 crore. Monetary limit to prefer an appeal before High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al that the interest was refused on the ground that the delay in issuing refund was attributable to the assessee. Against the order of the Assessing Officer refusing to grant interest under Section 244-A of the Act, the assessee filed an appeal before the CIT(A) Solan. The CIT (A), Solan dismissed the appeal on the ground that the question as to whether any part of the delay was attributable to the assessee is a question to be decided by the Chief Commissioner or Commissioner of Income Tax under Section 244-A(2) of the Act. Then, the matter was referred to the Commissioner of Income Tax, Railway Board Building, the Mall, Shimla (hereinafter to be referred as the CIT ). The CIT vide its order dated 24.10.2008, dismissed the appeal while exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcess tax paid. 4. Being aggrieved by the aforesaid order, Revenue challenged the same by way of Miscellaneous Application before the ITAT, Chandigarh, which came to be dismissed by the ITAT vide its order dated 7.08.2019 (Annexure P-A) being misconceived and not maintainable and also on the ground that there is no error apparent on the record. Hence, by way of this appeal, the appellant/Revenue has approached this Court against the aforesaid order dated 7.08.2019, as aforesaid. 5. The following substantial questions of law arise for consideration in this appeal: i. Whether the Hon ble ITAT was right in law in directing the department to pay compensation in the shape of simple interest on the amount due at the rate at which the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said judgment. He prays that the impugned order passed by the ITAT may be set aside. 7. We have heard learned Counsel for the appellant and have carefully perused the material placed on record. 8. As far as the submission of the learned Senior Counsel for the appellant to the effect that there is no provision under Section 244-A of the Act in respect of payment of interest on delayed refund is concerned, the Hon ble Supreme Court in judgment cited by the learned Counsel for the respondent in case titled as Commissioner of income Tax Vs. HEG Ltd, supra, has elaborated the words any amount . It is apt to reproduce to reproduce the relevant portion of the aforesaid judgment herein:- The next question which we are required to answer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principle amount. Accordingly, it also includes the interest on the delayed refund. 10. We find that the Revenue Authorities have been directed vide Notification dated 08.08.2019 to file appeals in income tax cases before the High Court where the monetary limit is less than ₹ 1.00 crore and where it is above the said amount, that shall not be a subject matter of appeal before the High Court. But in the Notification dated 11th July, 2018, there is an exception to the effect that in certain circumstances, an appeal should be contested on merits notwithstanding the fact that the tax effect entailed is less than ₹ 1.00 crore. It is apt to reproduce para-10 of the said Notification herein, which reads as follows: 10 Adver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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