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Refund of income tax- after appeal to IT tribunal

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Sreevidhya V

335 Points Posted on 09 September 2021

dear all,
in a particular case where
1. appeal filed against order of commissioner appeals income tax and
2. won by the assessee in tribunal
then how to get the refund of the tax already paid by the assessee for filing appeal in tribunal.
i understand assessing officer has to process the refund. but do we need to file any form or do any follow up? or refund comes automatically?
pls advise

Replies (2)

Quick Summary

If an assessee wins an appeal against a Commissioner of Income Tax order at the Income Tax Appellate Tribunal (ITAT), they are entitled to a refund of the tax paid. While there's no strict legal requirement to file a specific form, it's highly recommended to submit an application to the Assessing Officer (AO). This application should request the AO to pass an 'Order Giving Effect' to the ITAT's ruling, which will then initiate the refund process. Following up with the AO is also advised to ensure the refund is processed promptly.

JGM

Knowledge Sharer

285 Points Posted on 09 September 2021

While there is no statutory requirement of filing any application, it is advisable that the assessee files an application with the AO requesting him to pass an Order Giving Effect to ITAT's order. Once he passes this order, the refund will be processed. One needs to follow-up with the AO for the refund