Date Of Date of Due Date Date of TDS amount Delay in DELAY PERIOD Rate of Interest REMARKS
Payment Deduction Deposit days both IN MONTHS ... Date Of Date of Due Date Date of TDS amount Delay in DELAY PERIOD Rate of Interest REMARKS
Payment Deduction Deposit days both IN MONTHS
claim of refund and is of the opinion that the delayed period was attributable to the assessee and is liable to be excluded from ... assessing officer himself has no jurisdiction to exclude the alleged delayed period.
10. So far as the case of the assessee before us is concerned
always on the basis of eligible period. In determining the eligible period for the levy of interest, the delay caused on account of the assessee ... eligible period considered for the calculation of interest. Therefore, we find that the Assessing Officer has rightly excluded the period of delay. The assessee
while issuing the refund had erred in failing to exclude the period of delay that was
attributable to the assessee in terms of Sec. 244A ... under Sec.244A after excluding the aforesaid period, by treating the said period as
a period of delay attributable to the assessee under Sec. 244A
delayed period of
29 months in granting the tax refund amount which was
determined in the assessment order dated 28.03.2018)
5
ITA No.127/Bang ... Delhi International Airport Limited.
5. Against non-grant of interest for delayed period of 29
months in granting the tax refund amount
every month or part of a
month comprised in the period or periods from the date
or, as the case may be, dates of payment ... case may be,] whether wholly or in part, the period of the
delay so attributable to him shall be excluded from the period
for which
every month or part of a month comprised in the
period or periods from the date or, as the case may be, dates of
payment ... assessee, the assessee is not entitled to interest
for the period of delay which is attributable to him. It is not the
provision that whenever
finding that interest is
not payable to the petitioner for the period of delay which
occurred in curing defects in the TDS certificates ... reasons attributable to the
assessee wholly or in part the period of delay so
attributable to him shall be excluded from the
period to which
every month or part of a month
comprised in the period or periods from the
date or, as the case may be, dates of payment ... provides that
assessee shall not be entitled to interest for the period of delay
in issuing the proceedings leading to the refund that is
attributable
reasons attributable to the assessee whether
wholly or in part, the period of delay so attributable, would
be excluded from the period for which interest ... part. If such requirement is satisfied,
to the extent of the period of delay so attributable to the assessee, he
would be disentitled to claim
