Neelam Popli v. Income Tax Officer Ward 36(5), Delhi
High Court
11 Jun 2020 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Neelam Popli v. Income Tax Officer Ward 36(5), Delhi
Date of order
11 Jun 2020
Assessment year(s)
—
Outcome
Allowed
Case summary
In Neelam Popli v. Income Tax Officer Ward 36(5), Delhi, the High Court (2020) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3464/2020
NEELAM POPLI ..... Petitioner Through: Mr. P. Roychaudhuri, Advocate
versus
INCOME TAX OFFICER WARD 36(5), DELHI ..... Respondent Through: Mr. Zoyab Hussain, Sr. Standing Counsel
CORAM:
HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA
O R D E R% 11.06.2020
CM APPL.12283/2020
Allowed, subject to just exceptions.
W.P.(C) 3464/2020
The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
It is pertinent to mention that the present writ petition has been filed by the petitioner seeking a direction to the respondent to dispose of petitioner’s rectification application filed on 07[th] March, 2017 by way of a reasoned order.
Learned counsel for petitioner states that despite various reminders, the respondent has not processed the petitioner’s rectification application dated 07[th] March, 2017. He submits that by not deciding the rectification application for such a long period of time, the respondent has violated Section 154(8) of the Income Tax Act, 1961 and the Citizen Charter.
Issue notice.
Mr. Zoaib Hussain, learned senior standing counsel accepts notice on behalf of respondent. He states that though the rectification in the case of petitioner has already been done on the computer system, yet CPC, Bangalore has sent it back. He further states that ITO, Ward-36 (5), Delhi is ascertaining the reasons and the case shall be decided on first priority. The email dated 11[th] June, 2020 received by learned senior standing counsel is reproduced hereinbleow:-
“In the Neelam Popli case, the rectification has already been done on system. Effect of that part of tax deposited, which has been found verifiable for the AY concerned, has already been given. After that the issue was sent to CPC for issue of resultant refund. The same was forwarded by the Jt. CIT Sir. But the CPC, Bangalore has sent it back. The reasons are being ascertained. As soon as the same is ascertained, this case will be dealt on first priority.
regards,
ITO, Ward-36(5), Delhi”
Having heard learned counsel for the parties, present writ petition is disposed of with a direction to the respondents to decide the petitioner’s rectification application dated 07[th] March, 2017 within one month from today.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J
JUNE 11, 2020 rn
SANJEEV NARULA, J
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