Business Standard Private Limited, Kolkata V. DCIT, Circle-7, Kolkata, Kolkata

ITA 1472/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1433 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 12-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ZAFARUL HAQUE TANWEER JT CITSR
• Assessee Lawyers: CHETAN KAKKA
• Section: 244A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH KOLKATA BEFORE SHRI N.V. VASUDEVAN, JM &DR. A.L.SAINI, AM ./ITA NO.1472/KOL/2016 ( [ [ / ASSESSMENT YEAR: 2008-09) BUSINESS STANDARD PRIVATE LIMITED 4/1, RED CROSS PLACE, SARAF BUILDING, 3 RD FLOOR, KOLKATA 1. VS. DCIT, CIRCLE 7, KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA 69. ./ ./PAN/GIR NO. :AABCB 2115 P (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI CHETAN KAKKA, ADVOCATE RESPONDENT BY : SHRI ZAFARUL HAQUE TANWEER, JT. CIT(SR. DR) / DATE OF HEARING : 05/02/2018 /DATE OF PRONOUNCEMENT : 05/03/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST AN ORDER PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS)-15, KOLKATA IN APPEAL NO.169/CIT(A)-15/15-16/CIR- 7/R&T/KOL, DATED 24.05.2016, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER U/S.154 OF THE I.T. ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 13.12.2013. 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS THAT THE CIT(A) ERRED IN CONFIRMING THE ACT OF THE ASSESSING OFFICER OF NOT GRANTING INTEREST U/S 244A OF THE ACT, FROM 1 ST APRIL, 2008 TILL DATE OF GRANTING OF THE REFUND I.E. 20.12.2013 ON THE GROUND THAT DELAY IN ISSUING REFUND IS ATTRIBUTABLE TO THE ASSESSEE. BUSINESS STANDARD PRIVATE LIMITED ITA NO.1472/KOL/2016 ASSESSMENT YEAR: 2008-09 PAGE | 2 3. AT THE OUTSET ITSELF, THE LD. DR FOR THE REVENUE POINTED OUT THAT THE ISSUE UNDER CONSIDERATION RELATES TO SECTION 244A (2) OF THE ACT INTEREST ON REFUNDS WHERE THE PRINCIPAL CHIEF COMMISSIONER OR CHIEF COMMISSIONER OR COMMISSIONER HAS POWER TO DECIDE THE ISSUE, WHETHER FULLY OR IN PART, THE PERIOD OF DELAY SO ATTRIBUTABLE TO THE ASSESSEE SHALL BE EXCLUDED FROM THE PERIOD FOR WHICH INTEREST IS PAYABLE. THEREFORE, THIS ISSUE IS NOT AT ALL APPEALABLE BEFORE THE TRIBUNAL. THAT IS, TRIBUNAL DOES NOT HAVE JURISDICTION TO DECIDE THIS ISSUE. THE ASSESSEE SHOULD APPROACH TO THE PRINCIPAL CHIEF COMMISSIONER OR CHIEF COMMISSIONER OR COMMISSIONER AS THE CASE MAY BE AND FILE A PETITION BEFORE HIM WHO HAS POWER TO DECIDE THE MATTER. THE LD. COUNSEL FOR THE ASSESSEE HAS FAIRLY AGREED WITH THE SUBMISSIONS OF LD. DR FOR THE REVENUE. 4. WE HAVE GIVEN A CAREFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD, WE NOTE THAT THIS ISSUE IS APPEALABLE BEFORE THE PRINCIPAL CHIEF COMMISSIONER OR CHIEF COMMISSIONER OR COMMISSIONER AS PER SUB-SECTION 2 OF SECTION 244A OF THE INCOME TAX ACT WHICH READS AS UNDER: 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 PERIOD TO BE EXCLUDED, IT SHALL BE DECIDED BY THE PRINCIPAL CHIEF COMMISSIONER OR CHIEF COMMISSIONER OR PRINCIPAL COMMISSIONER OR COMMISSIONER WHOSE DECISION THEREON SHALL BE FINAL. THEREFORE, WE NOTE THAT SECTION 244A(2) CLEARLY PROVIDES THAT THE ISSUE UNDER CONSIDERATION IS APPEALABLE BEFORE THE PRINCIPAL CHIEF COMMISSIONER OR CHIEF COMMISSIONER OR COMMISSIONER AS THE CASE MAY BE AND DOES NOT APPEALABLE BEFORE THE ITAT. HOWEVER, WE DIRECT THE PRINCIPAL CHIEF COMMISSIONER OR CHIEF COMMISSIONER OR COMMISSIONER AS THE CASE MAY BE TO ADJUDICATE THE ISSUE AS PER THE PROVISIONS OF SECTION 244A(2) OF THE ACT AND WE ALSO DIRECT THE ASSESSEE TO MAKE A PROPER APPLICATION TO THE PRINCIPAL CHIEF BUSINESS STANDARD PRIVATE LIMITED ITA NO.1472/KOL/2016 ASSESSMENT YEAR: 2008-09 PAGE | 3 COMMISSIONER OR CHIEF COMMISSIONER OR COMMISSIONER AS THE CASE MAY BE STATING THE FACTS AND CIRCUMSTANCES OF THE CASE. THEREFORE, A DUTY IS CAST ON THE ASSESSEE TO MAKE AN APPLICATION BEFORE THE PRINCIPAL CHIEF COMMISSIONER OR CHIEF COMMISSIONER OR COMMISSIONER AS THE CASE MAY BE AND THE ISSUE WILL BE DECIDED BY THEM AS PER THE PROVISIONS OF LAW. THEREFORE, WE DO NOT INTERFERE IN THIS MATTER BUT SINCE THE ASSESSEE HAS COME BEFORE THE TRIBUNAL, THEREFORE, IT IS THE DUTY OF THE TRIBUNAL TO GIVE AN APPROPRIATE DIRECTION TO THE ASSESSEE AS WELL AS DEPARTMENTAL AUTHORITIES TO ADJUDICATE THE ISSUE AS PER THE PROVISIONS OF LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 05.03.2018. SD/ - (N.V. VASUDEVAN) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 05/03/2018 ( RS, SPS) / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT BUSINESS STANDARD PRIVATE LIMITED 2. / THE RESPONDENT- DCIT, CIRCLE 7, KOLKATA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE.