ITAT Kolkata Allows Additional Refund Interest Due to Delay in Giving Appeal Effect

ITC Infotech India Limited Vs DCIT (ITAT Kolkata) The appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, arose from the order dated 03.10.2025 passed by the Commissioner of Income Tax (Appeals)-Addl./JCIT(A), Kochi, for Assessment Year 2014-15. The sole issue involved in the appeal was whether the Commissioner (Appeals) erred in not issuing a specific direction to the Assessing Officer to grant additional interest under Section 244A(1A) of the Income-tax Act. The assessment under Section 143(3) had originally been completed by an order dated 23.01.2018. According to the ass...