Assessee had not claimed certain expenditure before Assessing Officer but eventually raised claim before Tribunal.  In remand proceedings CIT(A) granted additional benefit claimed by assessee  which  resulted in refund.  Tribunal held that delay could not be attributed to assessee and therefore, directed payment of interest. On appeal revenue  contended that  by virtue of section 244A(2), since delay in proceedings resulting in refund was attributable to assessee, assessee would not be entitled to such interest revenue the Court held that there was no allegation or material on record to suggest that any proceedings were delayed on accounts of reasons attributable to assessee. Accordingly the order of Tribunal is affirmed.