ADIT (IT) 3(2), MUMBAI V. BECHTEL INTERNATIONAL INC. ( BINT), MUMBAI

ITA 3377/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1282 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 17-06-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 22-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Assessee Lawyers: ARUN PRITHWANI
• Section: 244A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I, MUMBAI BEFORE SHRI D.K. AGARWAL, J.M AND SHRI A.L. GEHLOT , A.M. ITA NO. 3377/M/2009 ASSESSMENT YEAR: 2002-03 ASSTT. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) -3(2), APPELLANT SCINDIA HOUSE, R.NO. 132, 1ST FLOOR, N.M. ROAD, MUMBAI 38. VS. BECHTEL INTERNATIONAL INC., RESPONDENT C/O PRICEWATERHOUSE COOPERS P. LTD., 252, VEER SAVARKAR MARG, SHIVAJI PARK, DADAR WEST, MUMBAI 400 028 (PAN AAACB6149A) APPELLANT BY : MR. JITENDRA YADAV RESPONDENT BY : MR. ARUN PRITHWANI ORDER PER A.L. GEHLOT, A.M.: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)-XXXIII, MUMBAI, PASSED ON 16.02.2009 FO R THE ASSESSMENT YEAR 2002-03. 2. THE GROUND RAISED BY THE REVENUE IN THIS APPEAL IS IN RESPECT OF THE ACTION OF THE CIT(A) IN DIRECTING THE AO TO GRANT INTEREST UNDER SECTION 244A ON THE SELF ASSESSMENT TAX FROM THE DATE OF PAYMENT OF SELF ASSESSMENT TAX TO THE DATE OF REFUN D OF THE SELF ASSESSMENT TAX I.E. UPTO THE DATE OF ADJUSTMENT OF REFUND I.E. UP TO 18.07.2007. 3. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE WAS ENTITLED TO REFUND OF SELF-ASSESSMENT TAX PAID ALONG WITH IN TEREST IS DUE U/S 244A OF THE ACT. THE AO DID NOT GRANT ANY INTEREST ON THE AMOUNT OF SELF ASSESSMENT TAX. THE CIT(A) FOLLOWING THE DE CISION OF ITAT, MUMBAI BENCH IN THE CASE OF CIT VS. BSES LTD., 113 TTJ 227(MUM.) DIRECTED THE AO TO GRANT INTEREST U/S 244 A ON THE SELF ITA NO. 3377/M/09 M/S BECHTEL INTERNATIONAL INC. 2 ASSESSMENT TAX FROM THE DATE OF PAYMENT OF SELF ASS ESSMENT TAX TO THE DATE OF REFUND OF THE SELF ASSESSMENT TAX I.E. UPTO THE DATE OF ADJUSTMENT OF REFUND I.E. UP TO JULY 18, 2007. 4. AT THE OUTSET, THE LEARNED AR SUBMITTED THAT THI S ISSUE IS SQUARELY COVERED BY THE JUDGMENT OF HONBLE DELHI H IGH COURT IN THE CASE OF CIT VS. SUTLEJ INDUSTRIES LTD., [2010] 231 CTR (DEL) 80 WHEREIN IT WAS HELD THAT THE ASSESSEE IS ENTITLED T O INTEREST U/S 244A ON THE REFUND OF SELF-ASSESSMENT TAX PAID UNDE R SECTION 140A. 5. AFTER HEARING THE LEARNED DR, WE FIND THAT THE C IT(A) FOLLOWED THE DECISION OF ITAT, MUMBAI BENCH AND DIRECTED THE AO TO GRANT INTEREST U/S 244A AND THE ISSUE IS ALSO COVERED IN FAVOUR OF THE ASSESSEE BY THE JUDGMENT OF THE HONBLE DELHI HIGH COURT IN THE CASE OF SUTLEJ INDUSTRIES LTD. CITED SUPRA. THEREFO RE, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF CIT(A) AND WE UPHOLD THE SAME. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. PRONOUNCED IN OPEN COURT ON THIS 25 TH DAY OF JUNE, 2010. SD/- SD/- (D.K. AGARWAL) (A.L. GEHLO T) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 25 TH JUNE, 2010. ITA NO. 3377/M/09 M/S BECHTEL INTERNATIONAL INC. 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, I BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI. KV S.NO. DESCRIPTION DATE INTLS 1. DRAFT DICTATED ON 17.6.10 SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR 18.6.10 SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER