2014 (1) TMI 1040

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....ferred by the revenue against the impugned judgment and order passed by the Income Tax Appellate Tribunal ('ITAT' for short) dated 14/12/2012 in ITA No. 2024/Ahd/2012 with respect to Assessment Year 2005-06 by which the Tribunal has dismissed the said appeal preferred by the revenue confirming the order passed by the CIT(A) dated 28/06/2012. 2. It appears that on finalization of the assessment ....

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....bmitted that as such at the relevant time the Department did not give the refund of Rs.1,30,00,000/- because of wrong assessment year mentioned by the assessee. It is submitted that therefore as it was the mistake on the part of the assessee, the assessee would not be entitled to the interest under Section 244A of the Act. 3. Being aggrieved and dissatisfied with the order passed by the Assista....

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....Varun Patel, learned advocate appearing on behalf of the revenue has vehemently submitted that by passing the impugned orders and directing the Assessing Officer neither the CIT(A) nor the Tribunal had considered, whether the assessee and/or the Department was at fault. It is submitted that as such there was no delay attributed to the Department and, therefore, the assessee would not be entitled t....