TATA SONS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3)(1), INCOME TAX

ITA 2622/MUM/2023Status: DisposedITAT Mumbai05 August 2024AY 2006-2007Bench: Shri Amarjit Singh (Accountant Member), Shri Rahul Chaudhary (Judicial Member)4 pages
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What did the Tribunal hold?

The Tribunal acknowledged the typographical error and clarified that paragraph 9 of the ITAT order dated 06.12.2023 should be considered for ground no. 1. For ground no. 4, it was held that Section 244A(1A) would apply from 01.06.2016 to the date of actual refund receipt.

What were the facts?

The assessee submitted that while adjudicating ground no. 1, the order inadvertently mentioned paragraphs 10-12 instead of paragraph 9 concerning interest on refund. Similarly, for ground no. 4, paragraph 9 of an earlier ITAT order was incorporated instead of paragraphs 10-12.

What were the issues?

Correction of typographical errors in the ITAT order regarding the relevant paragraphs for grounds 1 and 4, and the applicability of Section 244A(1A) for additional interest on refund.

Which sections of the Income-tax Act were involved?

Section 244A(1A),Section 244A

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Income Tax Appellate Tribunal, “E” BENCH : MUMBAI

Before: Shri Amarjit Singh & Shri Rahul Chaudhary]

Per Amarjit Singh, AM:

The assessee vide letter dated 09.07.2024 received on 22.07.2024 has submitted that while adjudicating ground no. 1 in respect of non-grant of interest on income tax refund till the date of receipt of actual refund inadvertently para 10 to 12 from the order of ITAT dated 06.02.2023 vide ITA No. 2362/M/2023 has been mentioned instead of para 9 of the order of ITAT which pertained to the issue raised in the aforesaid ground no. 1 of the order. Further, it is also reported that while adjudicating the ground no. 4 of the assessee pertaining to assessee in not granting interest u/s 244A of the Act inadvertently para no. 9 of the earlier order of the ITAT in the case of the assessee dated 06.12.2023 in ITA N

The order continues below.

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