Ganpati Traders v. The Assistant Commissioner Of Income Tax & Ors

$~50 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 734/2017 & CM Nos.3322-23/2017 GANPATI TRADERS, ..... Petitioner Through:Mr. O.P. Mody and Mr. VarunSharma, Advocates. Versus THE ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ..... RespondentsThrough:Mr. Ruchir Bhatia and Mr. PuneetRai, Advocates. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE NAJMI WAZIRIO R D E R%30.01.2017 CM No.3323/2017 (for exemption) 1.Allowed, subject to all just exceptions. 2.The application stands disposed off. W.P.(C) 734/2017 & CM No.3322/2017 3.Issue notice. Mr. Ruchir Bhatia, Advocate accepts notice on behalf ofthe respondents. 4.The petitioner is aggrieved by the respondents’ inaction in notprocessing its claim for refund. Learned counsel points out that a series ofrepresentations were made to the concerned Income Tax Authorities,claiming refund in respect of Assessment Year 2012-13 but those did notelicit any response.W.P.(C) 734/2017Page 1 of 2 5.Counsel for the respondents points out that the petitioner’s claim wasconsidered in a rectification proceeding and certain adjustments weredirected, by order dated 15.12.2015 and that the time for appealing againstthat decision has expired. 6.The Court is of the opinion that representations made by thepetitioner, in the light of the order dated 15.12.2015, should be consideredand a speaking order be made. That would be further in exercise of powerunder Section 154 of the Income Tax Act, 1961, and therefore, is appealableto the Commissioner of Income Tax (Appeals). 7.In these circumstances, the respondents shall pass a speaking order,taking into account the petitioner’s grievance and the representation dated08.11.2016, within four weeks from today. 8.The writ petition is partly allowed in the above terms.CM No.3322/2017 also stands disposed off. S. RAVINDRA BHAT, J. JANUARY 30, 2017sb NAJMI WAZIRI, J. W.P.(C) 734/2017