2020 (8) TMI 157

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....al effect orders and determine the consequential refunds for Assessment Years 1997-98 to 2007-08 expeditiously. 3. Learned counsel for the petitioner submits that in accordance with Section 153(5) of the Income Tax Act, the appeal effect orders have to be passed within three months from the end of the month in which the relevant order is received by the Principal Chief Commissioner/Chief Commissioner of Income Tax. He states that in the present case, the orders deciding the issues in favour of the petitioner have been passed by the Income Tax Appellate Tribunal, Delhi on 05.06.2018 (AY 1997-98 & 1998-99); 29.03.2019 (AY 1999-00 to 2003-04) and 02.09.2019 (AY 2004-05 to 200708) and as per the record of the appeal filed by the respondent b....

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....elating to taxes paid by the assessee was not traceable, the claim of the assessee could not be completely verified. 4. That a letter dated 03.12.2019 has already been issued to the assessee vide email dated 04.12.2019 for providing copies of challans for the subject assessment years, keeping in mind the following considerations: a. to avoid repeated rectifications; b. to rule out the possibility of issuing undue refund to the assessee (just in case credit of such taxes has been allowed offline on an earlier occasion in the case of assessee in any AY); c. to allow credit of complete amount as claimed by the assessee in one go; and d. to expedite the matter. The assessee however opted not....

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....s/ Database/ Records show only part credits/ payments, whereas, certain payments/ credits claimed by assessee are not available online. The non availability of the said old records and the current situation caused due to the pandemic is making it difficult for the Respondent to examine, verify and process the request of the assessee. As amounts claimed by the assessee have been transferred across different assessment years, the said claims do not match with the online data relating to credit of taxes available with the Department in respect of many claimed entries. 10. That it is hereby stated that the efforts were earlier made by this office to verify the challans from the Bank authorities, however, the same is not yet confirmed/ ....