TaxTMI 
TaxTMI 
2021 (3) TMI 731
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....taken up together for the sake of convenience and brevity; and are hereby disposed off through this Consolidated Order. Grounds taken in these six appeals of Assessee as well as Revenue are as under: ITA No.- 469/Del/2014 "1.0 That the CIT(Appeals) erred on facts and in law in not rectifying the errors committed by the Assessing Officer in computing the interest under Section 244A of the Income Tax Act, 1961. The appellant prays leave to add, amend, alter, delete or forego any of the grounds either before or during the course of hearing." ITA No.- 470/Del/2014 "1.0 That the CIT(Appeals) erred on facts and in law in not rectifying the errors committed by the Assessing Officer in computing the inte....
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.... constitute part of the month whereas for constituting part of the month at least one day should have been completed ? 3. That the order of the Ld. CIT(A) is erroneous and is not tenable on facts and in law. 4. That the grounds of appeal are without prejudice to each other. 5. That the appellant craves leave to add, alter, amend or forgo any ground(s) of appeal either before or at the time of hearing of the appeal." ITA No. - 601/Del/2014 "1. Whether on the facts and circumstances of the case & in law, the Ld. CIT(A) erred in directing the A.O. to allow interest u/s 244A to the assessee for the month in which payments /adjustments were made on the last day of the month? 2. Whether on the....
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.... of the month whereas for constituting part of the month at least one day should have been completed? 5. That the order of the Ld. CIT(A) is erroneous and is not tenable on facts and in law. 6. That the grounds of appeal are without prejudice to each other. 7. That the appellant craves to add, amend or forgo any ground(s) of appeal either before or at the time of hearing of the appeal." (B) In all these six appeals, three appeals filed by Revenue and three appeals filed by the Assessee; the disputes pertain to the sole issue of interest under Section 244A of Income Tax Act, 1961 ("I.T. Act", for short) payable by Revenue to the assessee. Vide impugned appellate order each dated 29.11.2013, of the Ld. CIT(A) for....
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....ided in assessee's own case, in favour of the assessee, in the aforesaid order dated 31/08/2020 of the Co-ordinate Bench of ITAT, Delhi. Our attention was also drawn to the relevant portion of the aforesaid order dated 31/08/2020 of Co-ordinate Bench of ITAT, Delhi in ITA No. 2641/Del/2013 which is reproduced as under: "65. The AO did not allow interest to the assessee on the amounts of tax paid on 31.01.2003 and 28.02.2003 on the grounds that a few hours cannot be construted as part of a month. The AO held that in order to qualify as part of the month at least one entire day should have been completed. 66. The ld. CIT(A) referred to the analogy provided u/s 234A, Sec. 234B & 234C wherein similar phrase has been used. Base....
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....he view taken by ITAT in aforesaid order dated 31/08/2020. Neither side has brought any materials for our consideration to persuade us to interfere with the aforesaid impugned appellate orders dated 29.11.2013 of the Ld. CIT(A). In view of the foregoing; and on both sides are agreement that in identical facts and circumstances the issue in dispute has already been decided in favour of assessee in assessee's own case in aforesaid order dated 31/08/2020; the appeals of Revenue vide ITA Nos.- 600/Del/2014, 601/Del/2014 and 602/Del/2014 are dismissed. We direct the Assessing Officer to allow interest under Section 244A of I.T. Act to the assessee to the entire month even when payments / adjustments were made on the last day of the month. Acc....