Sudesh Pathania, Noida v. ITO, New Delhi

ITA 1262/DEL/2010 | 2004-2005
Pronouncement Date: 24-05-2010 | Result: Dismissed

Appeal Details

RSA Number 126220114 RSA 2010
Assessee PAN AAGPP5773P
Bench Delhi
Appeal Number ITA 1262/DEL/2010
Duration Of Justice 2 month(s) 2 day(s)
Appellant Sudesh Pathania, Noida
Respondent ITO, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 24-05-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 24-05-2010
Assessment Year 2004-2005
Appeal Filed On 22-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI K.D. RANJAN ACCOUNTANT MEMBER ITA NO.1262/DEL./2010 (ASSESSMENT YEAR : 2004-05) MS. SUDESH PATHANIA VS. ITO WARD 43 (2) A 903 SHRAM DEEP APARTMENTS NEW DELHI. B-9/1-B SECTOR 62 NOIDA (U.P.) (PAN : AAGPP5773P) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRANAV AGGARWAL CA REVENUE BY : SHRI NAMITA PANDEY SENIOR DR ORDER PER R.P. TOLANI JUDICIAL MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R OF CIT (APPEALS) FOR THE ASSESSMENT YEAR 2003-04. SOLE GROUND RAIS ED IS AS UNDER :- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS )- XXX NEW DELHI [LD. CIT (A)] HAS ERRED BOTH ON FACT S OF THE CASE AND IN LAW IN NOT ALLOWING INTEREST UNDER SECT ION 244A OF THE ACT ON THE REFUND OF RS.165 000 GRANTED TO THE APPELLANT. A. THAT ON FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE APPELLANT CRAVES TO THE HONOURABLE ITAT TO ALLO W INTEREST ON THE ABOVE SAID INTEREST UNDER SECTION 244A AS D ECIDED BY THE HONOURABLE SUPREME COURT IN THE CASE OF SANDVIK ASI A LTD. VS. CIT (150 TAXMAN 591 SC) SINCE THERE IS DELAY IN GRA NT OF THAT INTEREST. ITA NO.1262/DEL./2010 2 2. LEARNED COUNSEL FOR THE ASSESSEE RELIES ON VARIO US ITAT ORDERS HOLDING THAT OPTIONAL EARLY RETIREMENT BENEFITS RECEIVED BY THE ASSESSEE ARE EXEMPT U/S 10(10C). CONSEQUENTLY THE ASSESSEE IS ELIGIBLE TO INTEREST ON REFUND GRANTED TO THE ASSESSEE QUA THE TAXES PAID. 3. LEARNED DR ON THE OTHER HAND RELIES ON SECTION 244A(2) WHICH IS AS UNDER : IF THE PROCEEDINGS RESULTING IN THE REFUND ARE DE LAYED FOR REASONS ATTRIBUTABLE TO THE ASSESSEE WHETHER WHOLL Y OR IN PART THE PERIOD OF THE DELAY SO ATTRIBUTABLE TO HIM SHAL L 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 CHIEF COMMISSIONER OR COMMISSIONER W HOSE DECISION THEREON SHALL BE FINAL. IT IS PLEADED THAT THE CIT (A) HAS GIVEN A CLEAR FI NDING THAT THE DELAY IN GRANTING OF REFUND IS ATTRIBUTABLE TO THE ASSESSEE SINCE SHE HAD GIVEN A LETTER WITHDRAWING THE CLAIM OF EXEMPTION U/S 10(10C) DURI NG ASSESSMENT PROCEEDINGS. AS PER MANDATE OF SECTION 244A THE P OWER TO DECIDE THE ISSUE IN THIS BEHALF LIES WITH CCIT OR CIT WHOSE DECISION SHOULD BE FINAL. IT IS PLEADED THAT THE APPEAL OF THE ASSESSEE IS NOT MAIN TAINABLE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE PROVISIONS OF LAW ON THIS ISSUE ARE CLEARLY LAI D DOWN BY SECTION 244A(2) REFERRED TO ABOVE AND THE JURISDICTION TO DECIDE T HE ISSUE ABOUT DELAY ITA NO.1262/DEL./2010 3 ATTRIBUTABLE TO ASSESSEE LIES WITH CCIT OR CIT. IN THIS VIEW OF THE MATTER WE HOLD THAT THE ASSESSEES APPEAL IS NOT MAINTAINABLE BEFORE US AND IS ACCORDINGLY DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN OPEN COURT ON THIS 24 TH DAY OF MAY 2010 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (K.D. RANJAN) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 24 TH DAY OF MAY 2010 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXX NEW DELHI. 5.CIT(ITAT) NEW DELHI. AR ITAT NEW DELHI.