2024 (2) TMI 1335

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....and Jaipur , Now merged with state bank of India) [ Assessee] wherein appeal filed by the assessee against assessment order passed under section 143 (3) read with section 254 of The Income Tax Act, 1961 (The Act) dated 26/3/2019 passed by The Deputy Commissioner Of Income Tax, Circle (2) (2) (1), Mumbai [ ld. AO] , was allowed with certain directions and therefore the learned AO is aggrieved and has preferred this appeal. 02. The learned AO has raised only ground that the learned CIT - A has erred in directing the AO to adjust the refund granted first towards interest amount refundable and thereafter consider the balance amount of tax amount refundable which will lead to excess grant of interest contrary to the practice followed by the Dep....

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....IT - A in his appellate order in paragraph number 4 - 7 has directed the assessing officer to verify the details of tax payment submitted by the assessee with respect to the amount of tax paid and. Of such tax paid and recompute the amount of interest under section 244A till date of granting of refund. The learned AO is aggrieved with appellate order is in appeal before us. 05. Firstly, the appeal is filed late and therefore a condition request was made by letter dated 10/4/2023 wherein it was mentioned that delay is because of pressing time for filing appeal before the honourable High Court different assesses simultaneous plea also having the timelines in the same. And therefore, it has resulted into filing of the appeal. The appeal is de....