9911796707
TMI Blog2019 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... und of the Petitioner. Firstly, the computer system cannot override the factual aspects. If the refund is payable, whether the computer systems accepts or not, is of no consequence. In the present case, according to the department itself, the error had to be rectified. Had this be done timely, there would have been no delay in releasing the Petitioner s refund. Petition is disposed of the Respondent shall release the refund of the Petitioner arising out of the assessment for the assessment years 2007-2008 to 2010-2011 with statutory interest latest by 15/05/2019. Department shall take steps to rectify the error of TDS mismatch in the computer system pertaining to the Petitioner. This may be done as expeditiously as possible. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment against demand for AY 2013-14 to AY 2016-17. Subsequently, the demand for AY 2013-14 to AY 2016-17 was again deleted by CIT (A)10, Pune. The order is received in month of March, 2019 and appeal effect was given on 28/03/2019. 2. However, from the same communication we gather that the Assessing Officer was unable to issue the refund on account of error of ₹ 20,02,034/in the system of the department. Again the fact that this amount was not due and payable by the Petitioner to the department but was on account of rectifiable error can be gathered from yet another communication dated 07/08/2018 issued by the Assessing Officer. Relevant portion of which reads as under; It has come to my notice vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer himself agrees that this is an error and the demand should be deleted from the system. Despite this communication from the Assessing Officer, the computer system of the department has not taken steps to delete the demand. As a result of which, the Petitioner s sizable tax refund in access of ₹ 21 Crores is held up. 4. Facts being clear, in our opinion, the department cannot withhold the refund of the Petitioner. Firstly, the computer system cannot override the factual aspects. If the refund is payable, whether the computer systems accepts or not, is of no consequence. More importantly, in the present case, according to the department itself, the error had to be rectified. Had this be done timely, there wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
