Wp/2640/2019 Of Aegis Customer Support Services Pvt. Ltd v. Income Tax Officer, Ward 6 (1) (1) And 2 Others

JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2640 OF 2019 Aegis Customer Support Services Pvt. Ltd.… Petitioner V/s. Income Tax Officer, Ward 6(1)(1) and Ors.... Respondents. Mr. Nishant Thakkar a/w. Hiten Chande i/b. PDS Legal for the Petitioner. Mr. N.C. Mohanty for the Respondents. CORAM : M.S. SANKLECHA & NITIN JAMDAR, JJ. DATE : 18 OCTOBER 2019. P.C.:- This Petition under Article 226 of the Constitution of India seeks a direction to the Respondents viz. Respondent No.1 –Assessing Officer and the Respondent No.2 – the Director ofIncome Tax, Centralize Processing Cell to process the return ofincome filed by the Petitioner for the Assessment Year 2018-19under Section 143(1) of the Income Tax Act, 1961 (the Act.).Consequent to the processing of the return under Section 143(1) of the Act, the Respondents be directed to refund the amount due tothe Petitioner alongwith interest thereon under Section 244(A) ofthe Act. 2.On 17 October 2018 the Petitioner filed a loss return ofincome. Consequently sought refund of Rs.20.24 crores (approx.)being the excess amount paid as tax in view of tax deduction atsource done by the Petitioner’s customers. 3.On 10 May 2019 the office of Respondent No.2 issued anotice under Section 143(1)(a) of the Act seeking explanation as to aproposed adjustment of Rs.1.33 lakhs claimed under Section 36(1)(va) of the Act. The Petitioner responded to the same by a letterdated 27 May 2019 claiming that they were entitled to the deductionas claimed. Thereafter, no further action on the same was taken bythe Respondents. 4.In view of the return of income not being processed, the Petitioners by various letters date 13 June 2019, 14 June 2019, 10July 2019, 11 July 2019, 15 July 2019, 17 July 2019 an 8 August2019 sought an early processing of the return of income underSection 143(1) of the Act. This particularly in view of the fact thatthe Petitioner was suffering losses and were facing cash flowdifficulty. This problem according to the Petitioner essentially aroseon account of the fact that their application under Section 197 of the Act seeking nil deduction of tax in the previous year relevant to theassessment year was not accepted and only partial deduction of tax atsource was granted. 5.It is in the aforesaid circumstances that the Petitioner hasapproached this Court and seeks a directions to the Respondents toexpeditiously dispose of their return of income by intimation underSection 143(1) of the Act. Consequent to the above, grant therefund which will be due on the processing of the return alongwithinterest thereon. It is in the aforesaid circumstances that the Petitioner has 6.In the above view, we note that undue hardship beingsuffered by the Petitioner only because the Respondents are notdischarging their duties under the Act. This as there is no reasonforthcoming from the Revenue as to why the delay in processing therefund claim. 7.We direct the Respondent Nos.1 and 2 to process thereturn of income for the Assessment Year 2018-19 under Section143(1) of the Act as expeditiously as possible, but definitely within aperiod of three weeks from today. Further, consequent to the above,pay to the Petitioner the refund, if any due, within a further periodof two weeks from the date the return of income is processed. 8.The Petition is disposed of in the above terms. NITIN JAMDAR, J. M.S. SANKLECHA, J.