TaxTMI 
TaxTMI 
2023 (2) TMI 1123
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....143(3) of the I.T. Act on scrutiny was passed on 1.11.2000 determining the income of the petitioner. The matter was carried in appeal and the CIT (Appeal) allowed the part relief on 17.1.2002. 3. It was further carried to the Tribunal by the appellant as well as revenue and the same has been disposed of on 31.7.2013. The revenue-reopened the assessment and passed reassessment order u/s. 147 of the Income Tax Act on 30.03.2004. CIT(A) passed order on 25.11.2004. The Tribunal passed an order on 18.8.2006. 4. The petitioner appealed against the order of ITAT vide Tax Appeal No. 328 of 2007 which was decided on 11.10.2017 allowing the appeal of the assessee. 5. The order of the High Court in Tax Appeal No.328 of 2007 determining the revised total income under normal provisions and book profits u/s. 115JA . The order was served on 17.7.2019 which resulted into the refunds of of taxes due to the petitioner with effect from 4.4.2018. 6. The grievance on the part of petitioner is that though the order giving effect determining the refund was passed on 4.4.2018, no refund was issued to the petitioner. 7. Request is made on the part of the petitioner to the respondent No.1 on ....
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....ly without any further delay; (c) any other and further relief deemed just and proper be granted in the interest of justice; 11. This Court issued the notice on 24th March, 2022 for final disposal making it returnable on 26th April, 2022. (Coram: Hon'ble Mr. Justice J.B. Pardiwala as his lordship then was and Hon'ble Ms. Justice Nisha M. Thakore ). 12. The affidavit-in-reply is filed by the respondent-Deputy Commissioner of Income Tax, Central Circle-2(2), Ahmedabad has denied the each and every averment made in the memo of petition. 13. According to respondent, the order u/s. 363 read with section 143(3) of the Income Tax Act for the AY 1998-99 was uploaded manually on 9.7.2019 resulting into the refund of Rs.17,15,34,707/- including the interest under Section 244A of the Act . The same was sent to the range head for refund approval and was duly approved by the Range Head. The refund has been sent to the CPC, Bangalore, The same shows as Accounting Closed by the CPC. No action therefore, can be initiated or pursued as the same is neither visible nor being pushed for any further action. According to the respondent, once refund was determined and approval had been ....
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....l and in the affidavit-in-reply also she is not disputed at that the refund after marathon litigation had been culminated in favour of the petitioner. It had also been given with interest. The reasons which are not in the hands of the Assessing Officer could not be actually verified in favour of the petitioner because all that was needed to be at the end of the Assessing Officer had been done. It is reiteratively written in the affidavit-in-reply that once the refund is finalized and interest under Section 244A of the Income Tax Act is given, the same had been sent to the Range Head for refund approval and it was also approved. It had been sent to CPC, Bangalore which had shown as accounting closed by the CPC and therefore, no action could be initiated or pursued as the same would be visible to the Assessing Officer. According to us, this is nothing but pure harassment to the assessee, the assessing officer himself has shown difficulties and this helplessness in helping the assessee who has otherwise done what all it needed to do at his ends. This appears to be a classic case where, there is a technical glitch which no officer could have helped. The CPGRMS was approached by the pet....
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....ersion of the respondent in affidavit-in-reply, no action was permissible as nothing would be visible to the AO. We need also to take note of Section 119A of the I.T. Act where, it is an obligation of the Board to adopt and declare a Taxpayer's Charter and issue such instructions, directions and guidelines to the Income Tax authorities as upon administratively necessary. The Centralized Public Grievance Redress and Monitoring System (CPGRMS) also approached the number of occasions by the petitioner as the application had been filed and there are merely 5 communications without any success. The legislature and executives have taken due care of the grievances of the commoners or the assessees to be redressed at the earliest without putting them any jeopardize. However, if there is any technical glitch which does not resulted the grant of refund which is otherwise the entitlement of the petitioner from the year 2018. This petition deserves to be allowed directing the respondent to release the refund of amount of Rs.17,15,34,707/- with statutory interest within two weeks from the date of receipt of this order . 23. This may be story of many petitioners who may not be the position ei....
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.... has not become disputed by the Assessing Officer. It needs to be provided to the assessee without having made any claim in that behalf. 2018 for the AY 1998-1999, the amount has become due, the number of efforts which had been made thereafter for getting the refund, which according to the AO, himself was also due to the assessee could not be given to him because of the limitation of the system itself. That being the case, the request on the part of the petitioner for compensation, though is not being granted as the statutory interest would be available to him. However, he needed to travel to this Court he would be entitled to the token cost of Rs.10,000/- [Rupees Ten Thousand only] ============= Document 1 iTBA ITBA HELPDESK SERVICE Tax Buses APUCATION 1368927 Incident Detail Skip Navigation & SINGH, SONAL Log Out Home Support Info Open Date/Time 06/08/2021 05:17 pm User 10 UL00463 Status Mobile Number User Name SINGH, SONAL Phone Number PAN No. (Put N/A if PAN is not Applicable) 5350k Assessment Yr.(Select N/A if not applicable) 1999 Email Address Closed 9408791615 sonal singh incometax.gov.in Location A....