Maruti Suzuki India Ltd., New Delhi v. DCIT, New Delhi

ITA 5236/DEL/2011 | 1999-2000
Pronouncement Date: 30-03-2012 | Result: Allowed

Appeal Details

RSA Number 523620114 RSA 2011
Assessee PAN AAACM0829Q
Bench Delhi
Appeal Number ITA 5236/DEL/2011
Duration Of Justice 4 month(s) 4 day(s)
Appellant Maruti Suzuki India Ltd., New Delhi
Respondent DCIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted E
Tribunal Order Date 30-03-2012
Date Of Final Hearing 22-03-2012
Next Hearing Date 22-03-2012
Assessment Year 1999-2000
Appeal Filed On 25-11-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI. BEFORE SHRI I.P. BANSAL AND XDSHRI K.G. BANSAL I.T.A. NO.5236(DEL)/2011 ASSESSMENT YEAR: 1999-00 MARUTI SUZUKI INDIA LTD. DEPUTY COMMISSIONER OF PLOT NO. 1 NELSON MANDELA ROAD VS. INCOME -TAX CIRCLE 6(1) VASANT KUNJ NEW DELHI-70. NEW DELHI. PAN: AAACM0829Q (APPLICANT) (RESPONDENT) APPELLANT BY : SHRI AJAY VOHRA ADVOCATE & SHRI ROHIT JAIN C.A. RESPONDENT BY : MR S. RENU JOUHRI CIT DR DATE OF HEARIN G: 22.03.2012 DATE OF PRONOUN CEMENT: 30.03.2012. ORDER PER K.G. BANSAL : A.M ALTHOUGH THE ASSESSEE HAS TAKEN UP A NUMBER OF GROUNDS IN THIS APPEAL THE LD. COUNSEL FOR THE ASSESSEE EXPLAINE D TO US THAT ONLY GROUND NO. 2.1 IS MATERIAL. THIS GROUND IS TO THE EFFECT T HAT THE LD. CIT(APPEALS) ERRED IN NOT DIRECTING THE AO TO GRANT INTEREST U/S 244A ON THE AMOUNT OF REFUND OF RS. 14 59 79 228/- BEING THE EXCESS T AXES PAID OVER THE TAX LIABILITY. IT IS ALSO FAIRLY SUBMITTED THAT A LTHOUGH GROUNDS WERE TAKEN BEFORE THE LD. CIT(APPEALS) IN THIS BEHALF HE HAS NOT DECIDED THESE GROUNDS. THEREFORE IT IS REQUESTED THAT THE MAT TER MAY BE RESTORED TO HIS ITA NO. 5236(DEL)/2011 2 FILE FOR DECIDING THE RELEVANT GROUNDS. THE LD. C IT DR HAD NO OBJECTION TO RESTORING THE MATTER TO THE FILE OF THE LD. CIT(AP PEALS). 2. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND IN VIEW OF THEIR COMMON STAND IN THE MATTER THE GROUND REGARDING GRANT OF INTEREST U/S 244A IS RESTORED TO THE FILE OF THE LD. CIT(A) F OR APPROPRIATE DECISION AS PER LAW AFTER GRANTING A REASONABLE OPPORTUNITY OF BEING HEARD TO BOTH THE PARTIES. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(APPEALS) ON 09.05.2012 WHETHER OR NOT IT RECEIVES A NOT ICE FROM HIM. 3. IN THE RESULT THE APPEAL IS TREATED AS ALLOWE D FOR STATISTICAL PURPOSES. SD/- SD/- (I.P. BANSAL) (K.G. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER SP SATIA COPY OF THE ORDER FORWARDED TO:- MARUTI SUZUKI INDIA LTD. NEW DELHI. DCIT CIRCLE 6(1) NEW DELHI. CIT(A) CIT THE D.R. ITAT NEW DELHI. ASSISTANT REGISTRAR.