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TMI Blog2020 (9) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Court is less than ₹ 1.00 crore, but if there is a valid question, where an Order, Notification, Instruction or Circular is to be challenged as illegal or ultra vires, an appeal could be filed before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 exercising its powers under Section 244 of the Act and the Assessing Officer was directed to pay interest to the assessee from April, 1999 to October, 2001 on refund of RS.51,41,301/-. Thereafter, the Assessing Officer issued refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 (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 07.08.2019, 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 assessee otherwise would have been entitled to without appreciating the fact that assessee was duly paid interest u/s 244A on delayed refund upto the date of issue of refund? ii. Whether the Hon ble ITAT was right in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Commissioner of Income Tax Vs. HEG Ltd, (2010) 324 ITR 331 (SC) has elaborated the words any amount . It is apt to reproduce the relevant portion of the aforesaid judgment herein:- The next question which we are required to answer is-what is the meaning of the words refund of any amount becomes due to the assessee in Section 244A? In the present case, as stated above, there are two components of the tax paid by the assessee for which the assessee was granted refund, namely TDS of ₹ 45,73,528 and tax paid after original assessment of ₹ 1,71,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id 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 Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect. (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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