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RAJIV SHAKDHER, GIRISH KATHPALIA
Nokia Solutions And Networks India Private Limited – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
1. Issue notice.
1.1. Mr Abhishek Maratha, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
2. In view of the directions that we intend to pass, Mr Maratha says that no counter-affidavit is required to be filed, and that he will rely on the record presently available with the court.
3. This writ petition concerns Assessment Year (AY) 2009-10.
4. The principal grievance of the petitioner/assessee is that the rectification application dated 09.12.2021, filed by the petitioner/assessee, has not been disposed of, despite the fact that several reminders have been sent.
5. We are informed that the said rectification application is pending deliberation before respondent no.1.
6. The petitioner has also sought consequential relief in the writ petition, which is for issuance of directions to remit the amount payable, (i.e., the refund), along with interest under Section 244A of the Act.
7. Having regard to the above, respondent no.1 is directed to dispose of the aforesaid rectification application within six (6) weeks of receipt of a copy of the order.
8. While di
Timely disposal of rectification applications and examination of the viability of reliefs sought.
Prompt addressing of rectification application for refund and timely remittance of refund amount if due.
The court emphasized the importance of deciding the rectification application within a strict time frame and after giving an opportunity of hearing to the petitioner.
Timely disposal of revision applications under the Income Tax Act, 1961 is crucial, and the court has the authority to issue specific directives to ensure compliance.
The court mandated that a rectification application must be decided by a new Assessing Officer de novo, ensuring fair hearing and timely resolution.
The obligation of the Assessing Officer to pass a speaking order in response to the petitioner's communication regarding the reconciliation of refund figures.
The court's decision emphasized the obligation of the respondents to process rectification applications and issue refunds in accordance with the law within a specified timeframe.
Violation of principles of natural justice and failure to adhere to the timeline given in the notice led to the setting aside of the impugned assessment orders.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
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