TaxTMI 
TaxTMI 
2017 (6) TMI 866
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.... the appeal had occurred since the Chartered Accountant of the assessee was reluctant to file the appeal as the claim of interest was meager. Further he is a senior citizen staying in a remote place and ill advised. Hence it was pleaded that the delay in filing the appeal was not willful and therefore the same may be condoned. After hearing the Ld. AR, we are of the considered view that when merits of the case are in favour of the assessee, the appeal should not be dismissed merely on the ground of delay in filing the appeal, when the assessee has reasonable cause for delay in filing the appeal as held by the Hon'ble Apex court in the case "Collector Land acquisition vs. Mst. Katiji & Others reported in 167 ITR 471 and in the case of Manibe....
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....interest should be granted right from first April 2004 till the date of passing the order. The Ld.AO rejected the claim of the assessee since there was no claim of exemption U/s.10(10C) of the Act in the original return of income filed by the assessee. 5. On appeal the Ld.CIT(A) dismissed the appeal of the assessee by observing as under "5.2 I too am in agreement with the Assessing Officer that the appellant is not eligible for interest u/s.244A of the Act from 01/04/2004 to 30/09/2012 for the following reasons: (a) At the outset, the delay in making the claim of refund is attributable to the appellant, but not to the department. If he was keen on getting interest u/s.244A on the refund amount, he should, first of all, have made a cla....
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....the language of sub-section (2) of section 244A, which is reproduced hereunder: 75[Interest on refunds. 76 244A. 76a (2) If the proceedings resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period of the delay so attributable to him shall be excluded from the period for which interest is payable, and where any question arises as to the paled to be excluded, it shall be decided by the 86[Principal Chief Commissioner or] Chief Commissioner or 86[Principal Commissioner or] Commissioner whose decision thereon shall be final. " A reading of the above provision would show that the remedy for the grievance of the appellant, if any, lies before the Administrative Commissioner of In....
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....s as under: "Appealable orders before Commissioner(Appeals) 246A. (1) Any assessee 39[or any deductor] 39a[or any collector] aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against- (c)an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections 54[***] 55[except on order referred to in sub-section (12) of section 144BA];" However, the provisions of section 246A(1)(c) have to be read along with section 244A(2). If both these provisions are read harmoniously, it is crystal clear that when the subject mat....
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....y of Finance Department of Revenue Central Board of Direct Taxes *** New Delhi, 26th April, 2016 Subject:- Payment of interest on refund under section 244A of excess TDS deposited under section 195 of the Income tax Act, 1961-reg. The procedure for refund of tax deducted at source under section 195 of the Income tax Act. 1961. to the person deducting the tax is delineated in CBDT Circular No. 7/2007 dated 23.10.2007. Circular No. 7/2007 states that no interest under section 244A of the Act, is admissible on refunds to be granted in accordance with the circular or on the refunds already granted in accordance with Circular No. 769 or Circular 790 dated 20.4.2000. 2. The issue of eligibility for interest on refund of excess TDS to a tax....