2023 (8) TMI 1115

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....i M.G. Jasnani, DR ORDER PER PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre [NFAC], Delhi, dated 02.05.2023 for A.Y.2007-08 as per the grounds of appeal on record. 2. That, at the outset this is the second round of litigation. The relevant facts are that the original assessment order was passed on 30/12/200....

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....g into refund of Rs. 39,38,170/-. However, the grievance of the assessee still remained that the interest on refund as per sec. 244 (1A) was still not provided to the assessee by the Department. In this regard, the assessee filed a grievance petition through CPGRAMS, however, the request of the assessee was rejected. Aggrieved, the assessee filed appeal before the ld. CIT(A) and the ld. CIT(A) hel....

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....as that delay was attributable to the conduct of the assessee and at para 4.7 precisely it is stated that taxpayer will not be entitled to any interest on refund, if the proceedings resulting in the refund were delayed for the reasons attributable to the taxpayer or the deductor. In such case, the period of delay so attributable to the assessee shall be excluded from the period for which interest ....

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....". In this case as observed from the order of the NFAC, the delay which the Department is attributing on the part of the assessee is that when the assessee was informed by the AO that the tax has been credited as per status of the assessee available on PAN data base, then the assessee was requested to get the status corrected, but the assessee instead of seeking change of status, preferred to get ....