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2020 (11) TMI 780 - HC - Income TaxRefund claim delayed - respondents seeking extension of time for compliance of the order - concerned officer holding charge of ACIT HQ, CIT-3, posted on 4th Floor of E-2 Block of Civic Centre tested positive for COVID-19 on 28th October, 2020 and the office building was subsequently closed down for two days for deep sanitization - As stated that refunds have been due to petitioner since July, 2018. He emphasises that the refunds carry an element of interest and it is in the interest of the revenue to make early payment - HELD THAT - Keeping in view of the aforesaid, the present application is allowed and the respondents are directed to ensure that refunds due to the petitioner are paid within eight weeks.
Issues:
Extension of time for compliance of order dated 6th August, 2020. Analysis: The respondents filed an application seeking an extension of time for compliance with the order dated 6th August, 2020. The learned counsel for the respondent stated that refunds for Assessment Year 2004-05 have been issued, and orders for Assessment Years 2005-06, 2006-07, and 2007-08 are ready to be passed. However, due to the unfortunate circumstances of key officers testing positive for COVID-19, causing office closure and disruption, they required additional time for compliance. The officer holding charge of ACIT HQ and the incumbent officer of Circle 2(2)(2) tested positive for COVID-19, leading to delays in processing the refunds. Consequently, the respondents requested an extension of eight weeks for compliance, which was accepted by the court. The petitioner, represented by Mr. Deepak Chopra, acknowledged the delays in receiving refunds since July 2018. He highlighted the importance of timely payment of refunds, especially considering the element of interest involved. The petitioner emphasized that early payment of refunds was in the interest of revenue. The court, considering the submissions made by both parties, allowed the application and directed the respondents to ensure that refunds due to the petitioner are paid within eight weeks. The court further instructed for the order to be uploaded on the website immediately and a copy to be sent to the petitioner's counsel via email for reference and compliance.
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