Ita/33/2011 Of Pala Marketing Co-Operative Society Ltd v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 14TH MARCH 2011 / 23RD PHALGUNA 1932 ITA.No. 33 of 2011() -------------------- ITA.50/2009 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: APPELLANT -------------------- PALA MARKETING CO-OPERATIVE SOCIETY LTD. NO. 4214, PALA, KOTTAYAM, KERALA, REPRESENTED BY ITS ASSISTANT SECRETARY. BY ADV. SRI.BECHU KURIAN THOMAS SMT.NISHA JOHN SRI.ENOCH DAVID SIMON JOEL RESPONDENT(S): --------------- THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, KOTTAYAM - 686 001. BY SC SRI. JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 14/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- I. T. A. No. 33 of 2011 -------------------------------------------- Dated this the 14th day of March, 2011 JUDGMENT Ramachandran Nair, J. This appeal is filed against the order of the Tribunal remandingthe appellant's claim for interest on refund to the assessing officer.Before us, counsel for the appellant contended that the assessing officerhas passed orders rejecting the claim. Counsel has raised variouscontentions stating that delay in refund is not attributable to theassessee and so much so assessee is entitled to interest under Section244A of the I.T. Act. Standing counsel submitted that the assessee didnot file return in time and only on the basis of direction issued by thisCourt refund was considered and granted to the assessee. We feel,there is no need for us to decide the issue because since the assessingofficer has rejected the claim, appellant has a remedy by way ofrevision before the Commissioner. Having regard to the nature of thecontentions raised, we feel Commissioner will closely examine theappellant's entitlement with reference to the circumstances that led to the delay in filing the claim for refund and based on the provisions ofthe statute. Appeal is closed leaving freedom to the appellant to file revisionbefore the Commissioner. (C.N.RAMACHANDRAN NAIR)Judge. (BHABANI PRASAD RAY) Judge. kk