Interglobe Technologies Pvt. Ltd., Gurugram V. DCIT, Circle-10(2), New Delhi

ITA 7059/DEL/2018

AI Insights

The case involves Interglobe Technologies Pvt. Ltd., which appealed against the order of the CIT(A)-4, New Delhi, concerning the assessment year 2013-14. The primary issue in the appeal was the incorrect computation of interest under Section 244A of the Income Tax Act by the Assessing Officer (AO). The CIT(A) dismissed the appeal on procedural grounds, noting that the appeal was filed against the order under section 143(3) of the Act, which was not within the prescribed time limit and did not include a condonation of delay application. The Tribunal upheld the dismissal, agreeing that the appeal was defective and that the issue of interest calculation did not directly arise from the assessment order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116133 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 04-11-2018
• Laws Referred To: Section 244A of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 244A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.7059/Del/2018 Assessment Year: 2013-14 Interglobe Technologies Pvt. Ltd., Block-3B, DLF Corporate park, DLF City, Phase-III, Gurgaon-122002 PAN no.AAACI5079A Vs DCIT Circle -10 (2) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Anuj Garg, Sr. DR Date of hearing: 23/03/2023 Date of Pronouncement: 23/03/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-4, New Delhi dated 30.08.2018 pertaining to A.Y.2013- 14. 2. The solitary grievance of the assessee is that the interest under 244A of the Act has been wrongly computed by the AO. 3. None appeared on behalf of the assessee inspite of several notices, therefore, we decided to proceed exparte. The DR was heard at length. Case records carefully perused. 4. The CIT(A) dismissed the appeal of the assessee by observing as under :- 2 “6.4 The fact is that the appeal in actual pertains to and the grievance is arising from the refund issued to the appellant on May 23, 2017 in which as per appellant, the interest under Section 244A has been wrongly calculated. The issue is not with regard to the amount of refund determined as a result of order u/s 143(3) but with regard to the interest under Section 244Aof the Act that too for the period beyond the date of assessment order. Thus, the grievance of the appellant is not arising directly from the assessment order. The appeal has been filed against the order u/s 143(3) of the Act which was passed on 27th December,2016 but the date of order in Form 35 has been given as May 23, 2017, which is in actual the date of refund order. Even if the appeal is treated as filed against order u/s 143(3), the same has not been filed within prescribed time limit and is delayed. This fact of delayed filing of appeal has not been divulged in the Form -35 nor there is any application for condonation of delay. This makes the appeal defective. Furthermore, the plea of the appellant pertaining to interest under Section 244A of the Act for the period post the assessment order up till the receipt of refund voucher is not emanating from the assessment order; hence there is no cause of action.” 5. Since the appeal has been dismissed as defective by the first appellate authority, unless that defect is cured we do not find any merit in the appeal before us. The same is accordingly dismissed. 6. Decision announced in the open court on 23.03.2023. Sd/- Sd/- [ANUBHAV SHARMA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .03.2023 *Neha*