SHRI ANUP KUMAR MITRA,KOLKATA vs. ITO, WD-41(1), KOLKATA, KOLKATA

2 Shri Anup Kumar Mitra A.Yrs.1985-86,1987-88 & 1990-91 1.1. The appeal of the assessee in ITA No. 665/Kol/2016 for the Asst Year 1987-88 is directed against the order passed by the ld CITA in Appeal No. 1398/ITO,W- 41(1)/CIT(A)-21/Kol/14-15 dated 25.1.2016 against the order passed by the ld AO u/s 154 /264 of the Act dated 24.6.2009.

1.2. The appeal of the assessee in for the Asst Year 1987-88 is directed against the order passed by the ld CITA in Appeal No. 1397/ITO,W- 41(1)/CIT(A)-21/Kol/14-15 dated 25.1.2016 against the order passed by the ld AO u/s 154 of the Act dated 24.6.2009.

1.3. The appeal of the assessee in for the Asst Year 1987-88 is directed against the order passed by the ld CITA in Appeal No. 1393/ITO,W- 41(1)/CIT(A)-21/Kol/14-15 dated 25.1.2016 against the order passed by the ld AO u/s 154 / 264 of the Act dated 16.3.2009.

1.4. The appeal of the assessee in for the Asst Year 1990-91 is directed against the order passed by the ld CITA in Appeal No. 1392/ITO,W- 41(1)/CIT(A)-21/Kol/14-15 dated 25.1.2016 against the disposal of application made by the ld AO u/s 154 of the Act dated 17.3.2009.

1.5. The appeal of the assessee in for the Asst Year 1990-91 is directed against the order passed by the ld CITA in Appeal No. 1390/ITO,W- 41(1)/CIT(A)-21/Kol/14-15 dated 25.1.2016 against the order passed by the ld AO u/s 154 / 143(3) of the Act dated 20.4.2009.

3 Shri Anup Kumar Mitra A.Yrs.1985-86,1987-88 & 1990-91 thereon is not in dispute. We find that the ld AO had not granted interest u/s 214/ 243 / 244 / 244A of the Act as the case may be. Later pursuant to representations made by the assessee in this regard, granted interest to the assessee. In the said orders, the assessee was again aggrieved in as much as the interest was not granted for a lesser period by the ld AO by stating that for certain period, interest is not eligible to the assessee on the ground that the delay is attributable to the assessee. For this, again there is a petition u/s 154 of the Act filed by the assessee which has been rejected by the ld AO . We find that the assessee had various grievances against the action of the ld AO in not granting proper interest u/s 214, 240, 243, 244 and 244A of the Act, as the case may be. There is a short grant of refund with interest earlier and when the same was pointed out, the assessee was not given proper interest on the shortfall created by the ld AO. With all these grievances, the assessee approached the ld CITA and the ld CITA having not heard these appeals for more than 5 years, dismissed all the appeals on the ground that the assessee was not interested in pursuing the appeals. Aggrieved by all these exparte dismissal orders by the ld CITA, the assessee had preferred appeals before us with the same grievances stated supra. We find that the ld CITA had not given any finding on the merits of the issue which requires verification of detailed calculation of interest for various asst years. We also find that the assessee or his AR had not furnished the calculation of interest claimed under the aforesaid sections clearly mentioning the quantum of interest that is the subject matter of dispute. In other words, we are not able to understand the quantum of interest under aforesaid provisions that is disputed by the assessee. Hence we deem it fit and appropriate to remand all these appeals to the file of the ld CITA for denovo adjudication and pass orders in accordance with law. We are aware that the appeals relate to very old period, hence we direct the ld CITA to dispose off all these appeals on or before 28.2.2019. The assessee is also directed to co-operate with the ld CITA for expeditious disposal of all these appeals by providing the relevant documents. Accordingly, the grounds raised by the assessee in all the years are allowed for statistical purposes. 3

Order pronounced in the Court on 04.07.2018