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

Assessment Year: 2013-14 Interglobe Technologies DCIT Pvt. Ltd., Block-3B, DLF Vs Circle -10 (2) Corporate park, DLF City, New Delhi Phase-III, Gurgaon-122002 PAN no.AAACI5079A (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Anuj Garg, Sr. DR Date of hearing: 23/03/2023 Date of Pronouncement: 23/03/2023 ORDER

PER N. K. BILLAIYA, AM:

“6.4 The fact is that the appeal in actual pertains to and the grievance is arising from the refund issued to the appellant on May 23, 2017 in which as per appellant, the interest under Section 244A has been wrongly calculated. The issue is not with regard to the amount of refund determined as a result of order u/s 143(3) but with regard to the interest under Section 244Aof the Act that too for the period beyond the date of assessment order. Thus, the grievance of the appellant is not arising directly from the assessment order. The appeal has been filed against the order u/s 143(3) of the Act which was passed on 27th December,2016 but the date of order in Form 35 has been given as May 23, 2017, which is in actual the date of refund order. Even if the appeal is treated as filed against order u/s 143(3), the same has not been filed within prescribed time limit and is delayed. This fact of delayed filing of appeal has not been divulged in the Form -35 nor there is any application for condonation of delay. This makes the appeal defective. Furthermore, the plea of the appellant pertaining to interest under Section 244A of the Act for the period post the assessment order up till the receipt of refund voucher is not emanating from the assessment order; hence there is no cause of action.”