Jaihind Projects

FACTUAL MATRIX

The grievance of the petitioner in this writ petition is that despite repeated requests, the refund of excess TDS (Tax Deducted at Source) deducted from the petitioner’s account has not been processed by the respondent authorities. In response to the petitioner’s claim, the respondent authorities filed an affidavit. While the refund claim is not disputed, the respondent contended that the refund applications were only received by the concerned office on 24.03.2014 for the assessment years 2011-12 and 2012-13, and for the assessment year 2013-14, the application was received on 27.12.2016. The respondent further stated that the concerned Dealing Assistant failed to put up the refund applications on the date they were received, and as a result, no order could be passed by the Assessing Officer in charge of the concerned circle to dispose of the refund applications.

COURT FINDINGS

The Hon'ble Court observed that the delay in processing the refund claims was due to administrative oversight, and the concerned office had failed to act promptly upon receiving the applications. Given the clear acknowledgment by the respondent authorities regarding the claim of refund and the subsequent delay, the Court found that the matter could be disposed of by issuing a direction to the Assessing Officer to take the refund application on record and ensure its disposal within a specified timeframe. The Court directed the Assessing Officer, who holds the charge of the relevant circle, to process the refund application and dispose of it within four weeks from the date of the order. Furthermore, the Court also directed that any claim for interest by the petitioner be duly considered by the Assessing Officer in line with the relevant provisions of law.

ORDER

In light of the above, the writ petition is disposed of with the following directions: The Assessing Officer, in charge of the concerned circle, shall take on record the petitioner’s refund application and dispose of the same within four weeks from the date of this order.The claim for interest, if any, raised by the petitioner, shall also be considered by the Assessing Officer in accordance with the applicable legal provisions.The entire exercise is to be completed within six weeks from the date of receipt of a certified copy of this order, which is to be filed by the petitioner before the respondent No. 5.