Challenge in this writ petition is against Ext.P6 order wherein the claim of the petitioner for payment of interest on the amount of refund with respect to the assessment year 1994-95 was rejected, stating that the petitioner is not entitled for interest for the period from the due date of filing of the return till the actual date of filing of the return. It is stated that under Section 244A (2) of Income Tax Act the period can be excluded from payment of interest since the reason for delay in refund is attributable to the assessee.
2. Learned counsel for the petitioner had placed a judgment rendered by this court in OP No. 16883/1997, dated 22-07-2005. It is evident that with respect to the very same issue relating to the assessment year 1992-1993, this court had ordered a remand for fresh consideration with notice to the petitioner and to pass a speaking order on the O.P No.22855/1998 -2-
basis of the finding that before taking such decision no opportunity of personal hearing was given to the petitioner.
3. Considering the fact that an identical order was set aside and remanded for fresh consideration with respect to previous year, this court is inclined to follow the very same course in the present case also.
4. Therefore the writ petition is allowed and Ext.P6 is hereby quashed. The 2nd respondent is directed to re- consider Ext.P5 with opportunity afforded to the petitioner and to take a fresh decision with respect to the claim for payment of interest on refund, through an appropriate speaking order.
5. Needful steps in this regard shall be taken at the earliest possible, at any rate within a period of 3 months from the date of production of a copy of this judgment.
AMG Sd/-
C.K. ABDUL REHIM JUDGE True copy P.A. to Judge