ITC INFOTECH INDIA LIMITED,KOLKATA vs. DCIT, CIRCLE 1(1),, KOLKATA

ITA 2941/KOL/2025Status: DisposedITAT Kolkata20 May 2026AY 2014-20155 pages
AI SummaryAllowed

What were the facts?

The assessee claimed additional interest under Section 244A(1A) of the Income Tax Act for delay in giving appeal effect by the Assessing Officer (AO). The AO had failed to pass the order giving effect within the stipulated timeline.

What did the Tribunal hold?

The Tribunal held that the assessee is entitled to additional interest under Section 244A(1A) due to the AO's delay in passing the appeal effect order beyond the time limit prescribed in Section 153(5). The AO was directed to verify and grant the interest.

What were the issues?

Whether the assessee is eligible for additional interest under Section 244A(1A) when the AO delays in passing the appeal effect order beyond the statutory time limit.

Which sections of the Income-tax Act were involved?

Section 244A(1A),Section 153(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)- Addl/JCIT(A)-Kochi (hereinafter referred to as the “Ld. CIT(A)”] dated 03.10.2025 for the AY 2014-15. 2. The only issue raised by the assessee is against the order of Ld. CIT(A) not giving specific direction the AO to allow interest u/s 244A(1A) of the Act.

2 Assessment Year: 2014-15 ITC Infotech India Limited

3.

Facts in brief

The order continues below.

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