Genpact India Private Limited vs Deputy Commissioner Of Income Tax, ... on 27 February, 2024
9. Mr. Sachit Jolly, learned counsel appearing for the assessee,
submits that the additional interest under Section 244A(1A) of the Act
is statutory in nature and if the refund emanates from an appeal effect
order. According to him, the only exception under Section 244A(2) of
the Act is where reasons of delay be attributable to the assessee. He
further submitted that by no stretch of imagination could the reasons
recorded in the impugned order i.e., amalgamation of the assessee,
non-availability of functionality on the portal and the prevailing
COVID-19 outbreak, could constitute grounds for rejection of the
additional interest as mandated under Section 244A(1A) of the Act.
He has, in this regard, placed reliance on an order dated 22 May 2019,
passed by this Court in W.P.(C.) 2315/2019 titled as M/s. Clix
Finance India Pvt. Ltd. v. DCIT.