INTERGLOBE TECHNOLOGIES PVT. LTD.,GURUGRAM vs. DCIT, CIRCLE-10(2), NEW DELHI

The grounds of Appeal are as under:-

Brief facts of the case are that, the assessee filed return of income for the Assessment Year 2014-15 declaring loss of Rs.9,95,807/- and had paid tax u/s 115JB of the Act on book profit of Rs. 8,81,56,789/-. The assessment proceedings initiated u/s 143(3) of the Act and on 23/12/2014, an assessment order came to be passed by accepting the income/loss declared by the assessee.

Further, though the returned income/loss of the assessee was accepted in the assessment order passed u/s 143(3) of the Act, the assessee filed an appeal before the CIT(A) by challenging the assessment order passed u/s 143(3) of the Act, dated 23/12/2016. The grievance of the assessee before the CIT(A) was that the A.O. erred in law in computing the interest u/s 244A of the Act. The Ld. CIT(A) on going through the grounds of Appeal of the assessee which pertaining to computation of interest on refund u/s 244A of the Act and taking into consideration of the fact that the assessee had challenged the assessment order passed u/s 143(3) of the Act, rejected the Appeal filed by the Assessee as not maintainable. As against the dismissal of the Appeal by the CIT(A) dated 30/08/2018, the assessee preferred the present appeal on the grounds mentioned above.

The Ld. Departmental Representative vehemently contended that the present appeal is not maintainable and there is no grievance to the assessee in so far as order dated 20/03/2014 passed by the A.O. u/s 143(3) of the Act wherein returned income has been accepted. Thus submitted that the ld. CIT(A) rightly dismissed the appeal as not maintainable. The above said contention of the Ld. Departmental Representative found to be meritorious. It is found that the assessment order came to be passed wherein the refund was determined at Rs. 70,06,625/-, the actual refund was received by the assessee was on 25/05/2017 wherein the assessee received the total refund of Rs.80,92,650/- which includes the interest component of Rs. 10,86,023/- u/s 244A of the Act. The grievance of the assessee before the CIT(A) that refund determined in December, 2016 by wrongly granting the interest u/s 244A till October 2016 only has been paid at the same amount in May 2017. In other words, the grievance of the assessee was that the assessee has not received interest on refund from the November 2017 to May 2017. Thus, it is clear that the assessee is not aggrieved by the assessment order dated 23/12/2014 passed u/s 143(3) of the Act which was order impugned before the CIT(A). Therefore, challenging the legality or otherwise of the assessment order dated 23/12/2014 before the CIT(A) by the assessee in the absence of any grievance does not arise. Therefore, in our opinion, the dismissal of the Appeal filed by Inter Globe Technologies Pvt. Ltd. Vs. DCIT the assessee as not maintainable requires no interference by this Tribunal.

In the result, the Appeal of the assessee is dismissed.