2023 (12) TMI 709

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....mar Upadhyay, Sr. DR ORDER PER YOGESH KUMAR U.S., JM: This appeal filed by the assessee against the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi ["Ld. CIT(A)", for short], dated 26/06/2023 for Assessment Year 2013-14. Grounds taken in this appeal are as under: "1. Under the facts and circumstances of the case, the ld. CIT(A)-NFAC h....

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....Aggrieved by the order passed u/s 154 of the Act dated 06/11/2020, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), vide order dated 26/06/2023 dismissed the appeal on the ground that as per section 244A(2) of the Act, if the proceedings resulting in the refund are delayed for the reasons attributable to the assessee, whether wholly or in part, the period of the delay so att....

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.... whereas the said section 244A(2) is not applicable for assessment year under consideration as the said section has been amended w.e.f. 01/04/2017. Therefore, submitted that the order of the lower authorities are deserves to be reversed. 6. Per contra, the Ld. DR submitted that the provisions of section 244A of the Act have been rightly invoked as the delay in issuing the refund is due to the r....

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....word "or the deductor, as the case may be" on 01/04/2017 vide Finance Act, 2017, therefore, the said provisions of section 244A(2) of the Act is not applicable in the present case being A.Y 2013-14 and the ld. CIT(A) committed an error in observing that the Section 244A(2) of the Act is applicable to the case of the assessee. Therefore, we deem it fit to restore the issue to the file of the AO to ....