Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN
आदेश/ O R D E R
PER BENCH :
The assessee filed these appeals against the orders of the
Commissioner of Income Tax (Appeals)-1, Madurai in ITA Nos. 154, 155,
156 & 153/16-17 dated 23.01.2018 for assessment years 2007-08, 2008-09,
2009-10 & 2010-11, respectively and the consolidated orders of the
Commissioner of Income Tax (Appeals)-3, Madurai in ITA Nos. 125, 126 &
:-2-: ITA No. 684, 685, 687 & 68/Chny/2018 & 2443, 2444 & 2445/Chny/2016
127/13-14 dated 31.05.2016 for assessment years 2007-08, 2008-09 &
2009-10, respectively.
The AR submitted that the Pandyan Grama Bank, filed nil income
after claiming deduction u/s. 80P(2)(a)(i) for assessment years 2007-08,
2008-09 & 2009-10. On scrutiny, the AO denied the deduction claimed u/s.
80P(2)(a)(i). Dissatisfied with those orders, the assessee filed appeals
before the Ld. CIT(A)- Madurai, who too confirmed the orders of the AO.
Aggrieved against those orders, the assessee filed an appeal before this
tribunal. This tribunal in its orders in ITA Nos. 1088, 1091 &
1092/Mds/2012 dated 23.08.2012 allowed the deduction u/s. 80P(2)(a)(i)
for assessment years 2007-08, 2008-09 & 2009-10. The AO gave effect to
the orders of the ITAT on 13.05.2013, 14.03.2013 & 08.03.2013 for
assessment years 2007-08, 2008-09 & 2009-10, respectively. Since, there
were mistakes in the quantification of interest u/s. 244A, giving credit to
TDS ie., to rectify the shortfall in credit of TDS in the computation formed
part of the effect giving orders of the Hon’ble ITAT, the assessee filed
rectification petitions u/s. 154 dated 12.07.2013 on 29.07.2013 for all these
assessment years. Since, the Assessing Officer has not passed the
rectification orders, the assessee filed appeals before the Ld CIT(A)-3,
Madurai on 17.02.2014 for assessment years 2007-08, 2008-09, 2009-10,
respectively. The Ld. CIT(A) dismissed the appeals by a common appellate
orders in ITA Nos. 125, 126 & 127/13-14 dated 31.05.2016 stating that the
:-3-: ITA No. 684, 685, 687 & 68/Chny/2018 & 2443, 2444 & 2445/Chny/2016
section 246A provides the list of appealable orders in which it has not
provided that the appeals may be filed after a period of 6 months from the
date of filing of petition u/s. 154, if the same has not been decided by the
Assessing Officer. The right of appeal is not an automatic right but is
confirmed by the statue. In the absence of providing appeal in section
246A, he is unable to admit these appeals and they are dismissed in liminie.
Thereafter, the assessee filed appeals on 14.09.2016 against the
orders passed by the AO giving effect to the orders of the Hon’ble ITAT.
with condonation petitions for assessment years 2007-08, 2008-09 & 2009-
10, respectively. The Ld. CIT(A)-1, did not condone the delay in filing the
appeals, ie., delay of 3 years 66 days for the assessment year 2007-08,
delay of 3 years 154 days for assessment year 2008-09 and a delay of 3
years 151 days for assessment year 2009-10 . Considering the above facts
and circumstances, dates and events, the AR pleaded to condone the delay
in filing the appeals for assessment years 2007-08, 2008-09 & 2009-10 and
render justice.
We heard the rival submissions. Considering the above facts and
circumstances, we condone the above delay in filing the above appeals in
the interests of justice.
:-4-: ITA No. 684, 685, 687 & 68/Chny/2018 & 2443, 2444 & 2445/Chny/2016
The AR reiterated the above facts and circumstances and submitted
that the AO may be directed to verify and grant due credit for the TDS and
due interest u/s. 244A on the orders passed by him giving effect to this
tribunal orders, supra.
We heard the rival submissions and remit the issues to the Ld. CIT(A)
for giving due opportunity to the assessee and decide the matter on merits.
The Ld. CIT(A) is at full liberty to remand/seek appropriate reports from the
AO and decide the issues in accordance with law, after affording adequate
opportunity to the assessee. Hence, the assessee’s appeals in ITA Nos.
685,684 & 687/Chny/2018 for assessment years 2007-08, 2008-09 & 2009-
10 are treated as partly allowed for statistical purposes
In respect of assessment year 2010-11, the AR submitted that the
AO rejected the assessee’s claim of deduction u/s. 80P(2)(a)(i) u/s. 143(3).
Aggrieved against that order, the assessee filed an appeal before the Ld.
CIT(A) and the Ld. CIT(A) allowed the assessee’s appeal. In the
consequential order passed by the AO dated 13.04.2015, received by the
assessee on 08.05.2015, it is mentioned that Rs. 12,04,75,740/- is
refundable to the assessee. Till date the assessee has not received the
amounts mentioned as refundable in that order. There was no mention
about adjustment of the refund against any tax payments raised for any of
the assessment years also. The assessee also filed a petition u/s. 154
:-5-: ITA No. 684, 685, 687 & 68/Chny/2018 & 2443, 2444 & 2445/Chny/2016
seeking to grant interest u/s. 244A on 01.06.2015 vide acknowledgement
no. 048010615000608 which has not acted upon even as on today. In the
absence of concrete material on record, the assessee was unable to file the
appeal within the time. Coupled with them and the genuine hardship faced
by the assessee with reference to the earlier years, the assessee sought
condonation of delay of 1 year 101 days for filing the appeal against the
consequential order passed by AO for assessment year 2010-11. However,
the Ld. CIT(A) dismissed the appeal without condoning the delay.
We heard the rival submissions. On the above facts and
circumstances and in the interests of justice, we condone the delay.
The AR reiterated the above facts and circumstances and submitted
that the AO may be directed to verify and grant due credit for the TDS and
interest u/s. 244A on the consequential order passed by the AO.
We heard the rival submissions and remit the issues to the Ld. CIT(A)
for giving due opportunity to the assessee and decide the matter on merits.
The Ld. CIT(A) is at full liberty to remand/seek appropriate report from the
AO and after affording adequate opportunity to the assessee decide the
issues in accordance with law. Hence, the assessee’s appeal in ITA No.
688/Chny/2018 for assessment year 2010-11 is treated as partly allowed for
statistical purposes.
:-6-: ITA No. 684, 685, 687 & 68/Chny/2018 & 2443, 2444 & 2445/Chny/2016 11. With regard to the appeals in ITA Nos. 2443, 2444 & 2445/Chny/2016
for assessment years 2007-08, 2008-09 & 2009-10, since, the appeals in
ITA Nos. 685, 684 & 687/Chny/2018 are treated as partly allowed for
statistical purposes, these appeals are treated as infructuous and hence they
are dismissed.
In the result, the assessee’s appeal in ITA Nos. 685, 684,687 &
688/Chny/2018 for assessment years 2007-08, 2008-09, 2009-10 & 2010-11
are treated as partly allowed for statistical purposes, and the appeals in ITA
Nos 2443, 2444 & 2445/Chny/2016 for assessment years 2007-08, 2008-09
& 2009-10 are treated as infructuous and hence they are dismissed.
Orders pronounced in the open court on 25th October, 2018 at Chennai.
Sd/- Sd/- (जॉज�माथन) (एसजयरामन) (GEORGE MATHAN) (S. JAYARAMAN) लेखासद!य/Accountant Member या�यकसद!य/Judicial Member
चे�नई/Chennai, 5दनांक/Dated: 25th October, 2018 JPV आदेशक0%�त7ल8पअ9े8षत/Copy to: 1. अपीलाथ'/Appellant 2. %&यथ'/Respondent 3. आयकरआयु;त ) अपील(/CIT(A) 5. 8वभागीय%�त�न�ध/DR 6. गाड�फाईल/GF 4. आयकरआयु;त/CIT