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

ITA 7060/DEL/2018

AI Insights

Inter Globe Technologies Pvt. Ltd. filed an appeal against the order of the Commissioner of Income Tax (Appeals)-4, New Delhi, which dismissed their earlier appeal as not maintainable. The original dispute arose from the assessment order passed under section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2014-15, where the assessee's declared loss and book profit were accepted, but the interest on the refund under section 244A was contested. The Tribunal noted that the assessee had received the full refund including the interest and thus found no grounds for maintaining the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108672 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 21-06-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 04-11-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 244A; 115JB

Judgement Text

1 ITA No. 7060/Del/2018 Inter Globe Technologies Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘C’ NEW DELHI ] BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 7060/DEL/2018 (A.Y. 2014-15) Intergblobe Technologies Pvt. Ltd. Block-3B, DLF Corporate Park, DLF City, Phase-III Gurgaon, Haryana PAN: AAACI5079A ( APPELLANT ) Vs. DCIT Circle-10(2) C. R. Building, New Delhi ( RESPONDENT ) ORDER PER YOGESH KUMAR U.S., JM The present appeal has been filed by the assessee against the order dated 30/08/2018 passed by the Commissioner of Income Tax [Appeals]-4, New Delhi, for assessment year 2014-15. 2. The grounds of Appeal are as under:- Assessee by : None Department by: Sh. Anuj Garg, Sr. DR Date of Hearing 22.06.2023 Date of Pronouncement 23.06.2023 2 ITA No. 7060/Del/2018 Inter Globe Technologies Pvt. Ltd. Vs. DCIT “1. That the Ld. Deputy Commissioner of Income Tax, Circle 10(2), New Delhi ("assessing officer") has erred on facts and in law in computing the interest under section 244A of the Income Tax Act, 1961 ("Act"). 3. Brief facts of the case are that, the assessee filed return of income for the Assessment Year 2014-15 declaring loss of Rs.9,95,807/- and had paid tax u/s 115JB of the Act on book profit of Rs. 8,81,56,789/-. The assessment proceedings initiated u/s 143(3) of the Act and on 23/12/2014, an assessment order came to be passed by accepting the income/loss declared by the assessee. 4. Further, though the returned income/loss of the assessee was accepted in the assessment order passed u/s 143(3) of the Act, the assessee filed an appeal before the CIT(A) by challenging the assessment order passed u/s 143(3) of the Act, dated 23/12/2016. The grievance of the assessee before the CIT(A) was that the A.O. erred in law in computing the interest u/s 244A of the Act. The Ld. CIT(A) on going through the grounds of Appeal of the assessee which pertaining to computation of interest on refund u/s 244A of the Act and taking into consideration of the fact that the assessee had challenged the assessment order passed u/s 143(3) of the Act, rejected the Appeal filed by the Assessee as not maintainable. As against the dismissal of the Appeal by the CIT(A) dated 30/08/2018, the assessee preferred the present appeal on the grounds mentioned above. 3 ITA No. 7060/Del/2018 Inter Globe Technologies Pvt. Ltd. Vs. DCIT 5. None appeared for the assessee and no adjournment application/letter is filed, therefore, we are constraint to hear the Ld. Departmental Representative and decide the present appeal. 6. The Ld. Departmental Representative vehemently contended that the present appeal is not maintainable and there is no grievance to the assessee in so far as order dated 20/03/2014 passed by the A.O. u/s 143(3) of the Act wherein returned income has been accepted. Thus submitted that the ld. CIT(A) rightly dismissed the appeal as not maintainable. The above said contention of the Ld. Departmental Representative found to be meritorious. It is found that the assessment order came to be passed wherein the refund was determined at Rs. 70,06,625/-, the actual refund was received by the assessee was on 25/05/2017 wherein the assessee received the total refund of Rs.80,92,650/- which includes the interest component of Rs. 10,86,023/- u/s 244A of the Act. The grievance of the assessee before the CIT(A) that refund determined in December, 2016 by wrongly granting the interest u/s 244A till October 2016 only has been paid at the same amount in May 2017. In other words, the grievance of the assessee was that the assessee has not received interest on refund from the November 2017 to May 2017. Thus, it is clear that the assessee is not aggrieved by the assessment order dated 23/12/2014 passed u/s 143(3) of the Act which was order impugned before the CIT(A). Therefore, challenging the legality or otherwise of the assessment order dated 23/12/2014 before the CIT(A) by the assessee in the absence of any grievance does not arise. Therefore, in our opinion, the dismissal of the Appeal filed by 4 ITA No. 7060/Del/2018 Inter Globe Technologies Pvt. Ltd. Vs. DCIT the assessee as not maintainable requires no interference by this Tribunal. Accordingly, we find no merits in the grounds of Appeal of the assessee. 7. In the result, the Appeal of the assessee is dismissed. Order pronounced in the open court on : 23 /06/2023 . Sd/- Sd/- ( SHAMIM YAHYA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 23/06/2023 *R.N, Sr. PS* Copy forwarded to :- 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI