Nima Specific Family Trust, Ahmedabad V. The ACIT, Circle-5(2), Now, The Dy.CIT, Circle-2(1)(1), Ahmedabad

ITA 264/AHD/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9565 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 08-11-2023
• Assessment Year: misc
• Appeal Filed On: 20-04-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: TDS
• Section: 244A; 64; 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I .T .A . No .2 64 /A h d / 20 23 ( A s se ss m e nt Y e a r : 19 89- 9 0 ) Ni m a S pec if ic F a mi l y Tr us t, Nir m a H ou se , A s h r a m R o ad , Ah me da bad - 3 80 00 9 Vs . A s sis ta n t C o mm i s s i on e r o f I nc o m e Ta x, C ir cl e - 5( 2) , A h m ed a ba d N o w D e pu t y C o m m is s io ne r o f I n co m e T a x, C ir cl e-2( 1) ( 1) , A h m e da b a d [ P AN N o. A A AT N 0 2 6 9J ] (Appellant) .. (Respondent) Appellant by : Shri Hemanshu Shah, C.A. Respondent by: Ms. Saumya Pandey Jain, Sr. D.R. D a t e of H ea r i ng 09.11.2023 D a t e of P r o no u n ce me nt 13.12.2023 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax(Appeals),(in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi in DIN & Order No. ITBA/NFAC/S/250/2022-23/1050766017(1) vide order dated 15.03.2023 passed for Assessment Year 1989-90. 2. The assessee has taken the following grounds of appeal:- “1. In law and in facts and circumstances of the Appellant's case, the learned Commissioner of Income-tax (Appeals) has erred in points of law and facts. 2. In law and in the facts and circumstances of the Appellant's case, the learned Commissioner of Income-tax (Appeals) has grossly erred in passing ex party order u/s.250 of the I.T. Act on 15.03.2023. Vide notice dated 03-03-2023 hearing was ITA No. 264/Ahd/2023 Nima Specific Family Trust vs. ACIT Now DCIT Asst.Year –1989-90 - 2– fixed on 10-03-203. On that date, adjournment was sought up to 24-03-2023. The order passed on 15.03.2023 is, therefore, void and have no legal force. 3. In law and in the facts and circumstances of the Appellant's case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing ground of appellant that impugned order passed on 23-06-2017 was time barred and hence has no legal force. 4. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing ground no.3 regarding not granting claim of TDS Rs.8,720/-. 5. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground of not granting interest on Self-Assessment Tax of Rs. 1,10,783/-. 6. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground regarding issuing refund order for Rs.23.31 lacs. 7. Your appellant reserves the right to add, alter, amend all or any of the above grounds of appeal as may be advised from time to time.” 3. The brief issue for consideration before us is whether the assessee is entitled to interest under Section 244A of the Act on self-assessment tax payment, as per law, for Assessment Year 1989-90. During the course of assessment proceedings, the assessee placed reliance on the case of Jethiben Patel Trust in ITA No. 4364/Mumbai/2000 for Assessment Year 1994-95, where ITAT had allowed such interest on self-assessment tax. However, the Assessing Officer was of the view that the aforesaid judgement is case specific and does not have general application. Further, the Assessing Officer was of the view that in view of Section 244A(1)(a) of the Act, as it stood at the ITA No. 264/Ahd/2023 Nima Specific Family Trust vs. ACIT Now DCIT Asst.Year –1989-90 - 3– relevant time, there was no provision for granting of interest on self- assessment tax for the period under consideration. Accordingly, the Assessing Officer rejected the assessee’s request for grant of interest on self-assessment tax of Rs.1,10,783/- paid on 24.10.1989. 4. In appeal, Ld. CIT(Appeals) dismissed the appeal of the assessee on account of non-appearance, with the following observations: “7. Held:- During the course of appeal proceedings, no reply has been filed by the appellant, I have perused the order of the Assessing Officer and considered the facts of the case. The appellant has not pursued the appeal despite being granted several opportunities as elaborated above. No details, documents or submission have been provided by the appellant substantiating its grounds of appeal. The mere facts mentioned in Form No. 35 cannot be considered in the absence of any supporting documentary evidence and submissions. The AO has passed a very reasoned and speaking order considering all the facts and the circumstances of the case and no interference with the order of the AO is called for. All the grounds of appeal are therefore dismissed. 8. In result, the appeal is dismissed.” 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(Appeals). Before us, the counsel for the assessee relied on the case of Gujarat State Warehousing Corpn 22 Taxman 373 (Gujarat), where the Gujarat High Court held that the assessee is entitled to interest under Section 244(1A) in respect of interest payment under Sections 215, 217 and 220(2).Further, the counsel for the assessee placed reliance on the case of Cholamandalam Investment & Finance Co. Ltd 166 Taxman 132 (Madras), wherein the High Court held that assessee is entitled to interest under Section 244A when refund has arisen on account of payment of self- assessment tax (relevant to Assessment Year was 1997-98). It was submitted that the aforesaid decision was also approved by the Honourable Supreme Court in the case of CIT v. H.E.G. Ltd. 89 Taxman 335 (SC). Accordingly, ITA No. 264/Ahd/2023 Nima Specific Family Trust vs. ACIT Now DCIT Asst.Year –1989-90 - 4– in light of the aforesaid decisions, the counsel for the assessee submitted that the matter may be remanded back to the file of Ld. CIT(Appeals) to consider the issue afresh, in accordance with law, who had dismissed the appeal of the assessee on account of non-appearance and without any discussions on merits of the case. 6. In response, the Ld. DR placed reliance on the observations made by Ld. CIT(Appeals) in the appellate order. 7. We have heard the rival contentions and perused the material on record. On going to the facts of the instant case and the judicial precedents cited before us, we are of the considered view that in the interest of justice, it is a fit case where the matter may be considered afresh by Ld. CIT(Appeals) after taking into record the assessee’s set of facts and the judicial precedents cited by the assessee. 8. In the result, the assessee’s appeal is allowed for statistical purposes. 9. Further, the counsel for the assessee submitted before us that he shall not be pressing for Ground No. 4 of the assessee’s appeal. Accordingly, Ground No. 4 of the assessee’s appeal is dismissed as not pressed. 10. In the result, the assessee’s appeal is partly allowed for statistical purposes. This Order pronounced in Open Court on 13/12/2023 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 13/12/2023 TANMAY, Sr. PS TRUE COPY ITA No. 264/Ahd/2023 Nima Specific Family Trust vs. ACIT Now DCIT Asst.Year –1989-90 - 5– आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 04.12.2023(Dictated on his Dragon Software by Hon’ble Member) 2. Date on which the typed draft is placed before the Dictating Member 04.12.2023 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 07.12.2023 5. Date on which the fair order is placed before the Dictating Member for pronouncement .12.2023 6. Date on which the fair order comes back to the Sr.P.S./P.S 13 .12.2023 7. Date on which the file goes to the Bench Clerk 13.12.2023 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................