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IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
Nokia Solutions And Networks India Private Limited – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
W.P.(C) 6568 of 2023
Decided On : 17-05-2023
Rectification Application - Assessment Year 2009-10 - The court directed respondent no.1 to dispose of the rectification application within six weeks and examine the viability of the reliefs sought for therein.
Fact of the Case:
The petitioner/assessee filed a rectification application dated 09.12.2021, which has not been disposed of despite several reminders. The petitioner sought consequential relief for the issuance of directions to remit the amount payable, i.e., the refund, along with interest under Section 244A of the Act.
Finding of the Court:
The court directed respondent no.1 to dispose of the rectification application within six weeks and examine the viability of the reliefs sought for therein. The writ petition was disposed of in the aforesaid terms.
Issues: Delay in disposal of rectification application, consequential relief for refund and interest under Section 244A of the Act.
Ratio Decidendi: The court emphasized the need for timely disposal of rectification applications and directed respondent no.1 to examine the viability of the reliefs sought for therein.
Final Decision: The court directed respondent no.1 to dispose of the rectification application within six weeks and examine the viability of the reliefs sought for therein.
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 disposing of the rectification application, respondent no.1 will also examine the viability of the reliefs sought for therein.
9. The writ petition is disposed of, in the aforesaid terms.
10. The parties will act based on the digitally signed copy of the order.
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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