Wp/33345/2023 Of Gaddam Praveen Kumar Reddy v. Assistant Director Of Income Tax

r:.,$.j,@; [.t-ft ]['"lit".] [ [3379 ]] IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) WEDNESDAY, THE FOURTEENTH DAY OF FEBRUARYTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHYANDTHE HONOURABLE SRI JUSTICE N. TUKARAMJI wRlT PETITION NO:3334s OF 2023 Between: Gaddam Praveen Kumar Reddy, S/o. Sri Gaddam Narayan Reddy, Agedabout 56 years, Flat No 403 Raghavendra Residency Beside Vijay PublicSchool Mubaraknagar, Nizamabad - 503003 ...PETITIONER AND1Assistant Director of lncome Tax, Central Processing Centre, Post Bag No.2,Electronic City Post Office, Bangalore - 560500 2lncome Tax Officer, Ward - 1 , 6- 2- 156/3, Subhash Nagar, Nizamabad.JUnion Of lndia, Ministry of Finance, North Block, New Delhi - 110001, Rep.,bY its secretary JUnion Of lndia, Ministry of Finance, North Block, New Delhi - 110001, Rep.,bY its secretary ...RESP.NDENTS Petition under Article 226 of lhe Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to pass an order or writ especially one in the nature of writ of mandamusholding that the action of the Respondents in not considering the selfassessment taxes paid and credits available to the Petitioner in the form of taxcollected at source (TCS) which are reflected in FORM 26,45 of TRACES and innot processing the eligible refunds to the Petitioner for the asst. years 2020-21 ,2021-22 and 2022-23 as being illegal, arbitrary and discriminatory, andconsequently direct the Respondents to give credit for the tax collection atsource and issue eligible refunds for the Ay. 2020-21 , Ay. 2021-22 and Ay. 2022-23 to the Petitioner. Counsel for the Petitioner: SRI A.V. RAGHU RAM Counsel for the Respondent No.1 & 2: M/s. SUNDARI R PISUPATI(Sr. SC FOR INCoME TAx) Counsel for the Respondent No.3: Mrs. B. KAVITA YADAV The Court made the following: ORDER THE HON'BLE SRI JUSTICE [P.SAIU ][KOSIrY] AND THE HON'BLE SRI JUSTICE N.TUKAR3MJIW.P. No. 33345 of 2023 Q!pp!:1per [Hon'ble ][Sri ][Justice ][P.SAM ][KOSHY)] Heard Mr.A.V.Raghuram, learned counsel lbr the [petitioner;]Mrs. Sundari R Pisupati, [learned Senior ][Standing ][Counsel ][for ][Income]Tax appearing for respondent Nos.l [ar,.d ][2; ][Mrs.B.Kavita ][Yadav,]learned counsel appearing [for ][respondent No.3 ][and ][perused the entire]record. 2. The instant writ petition has been [hled ][seeking ][for ][a ][direction ][to]the respondents to consider [grant ][of ][credit ][for ][th.e ][tax ][collected at]source (TCS) and issue eligible [refunds ][for ][the ][Assessment ][Year]2O2O-21, 2O2l-22 and 2022-23 [to the ][peLitioner.] 3. The grievance of the petitioner substantially [goes ][to ][show ][that]the respondents are not considering [the ][self ][asse:isment ][taxes ][paid]and credits available to the [petitioner ][in ][respect ][of ][the tax ][collected ][at]source (TCS) [u,hich ]are [reflected ]in [26A5 ][ol' ] [and ][not]processing the eligible refunds [u'hich ]the [petiLioner ][is entitled for ][the]aforementioned three assessment [years.] 4. On the previous date o[ hearing, [learned counsel ]for [the]Department is directed to seek instructions and file [counter ]affidavit. 3. The grievance of the petitioner substantially [goes ][to ][show ][that]the respondents are not considering [the ][self ][asse:isment ][taxes ][paid]and credits available to the [petitioner ][in ][respect ][of ][the tax ][collected ][at]source (TCS) [u,hich ]are [reflected ]in [26A5 ][ol' ] [and ][not]processing the eligible refunds [u'hich ]the [petiLioner ][is entitled for ][the]aforementioned three assessment [years.] 4. On the previous date o[ hearing, [learned counsel ]for [the]Department is directed to seek instructions and file [counter ]affidavit. 5. The Counter affrdavit has been filed, wherein, it has [been ][stated]that the assessee PAN was placed in the Fraudulent [PANs ]list [and]with regard to the same, a letter datd 17.O4.2O23 was issued [seeking.]informa[ion in respect of the details of deductions [and ][exemptions]claimed by the assessee. It has also [been informed ][that ][the]respondents have taken stand, but the assessee [has ][not ][availed the]opportunity for furnishing the necessar5l [information ][in ][terms of ][the]information sought uide letter dated L7.O4.2O23. [Therefore, ][a]favourable report for delisting of the assessee Pan [{rom ][the]Fraudulent PANs list could not be sent to CIT, [(ITR).] 6. However, learned counsel for the [petitioner referred ][to ][the]Document Ex.P11, stating that the [petitioner ]had [already submitted]his explanation in terms of the letter dated [17.04.2023. ][According to]the petitioner, his explanation [was ]made [along ][with ][all ][supporting]documents on 22.06.2023 as would be evident [from ][the]Acknowledgement Number that is available on [Ex.Pl1 ][and though ][the]same has been hled securely on 22.06.2023, [there ][does ][not ][seem to]be any further action on the [part ]of the respondents [in ][considering]this response given by the [petitioner.] 7 . Today, learned counsel for the Department submits [that ][subject]to verif-rcation of fact if the said reply dated [22.06.2023 ][is ][available]u'ith them, the-y shalt immediately process, consider and [pass]appropriate orders at the earliest. 8. In view of the submissions made by the [learnerl counsel ][for ][the]Department, we are of the considered opinion that [nothing ][further]remains to be adjudicated by this Court in the lilght of the [reply]that the petitioner has furnished on 22.06.2023. [Therefore,]respondent No.2 is directed to take appropriate steps at the earliest inconsidering the PAN of the petitioner being delisted from theFraudulent PANs List and also consider the self-assessment taxespaid and credits avaiiable with the petitioner as is reflected in FORM26A5 of TRACES and further process the [petitioner: ]for the eligiblerefunds that he is entitled for. Let this entire exercise be concludedwithin a period four (4) weeks from the date of receipt of a copy of thisorder. 9. Accordingly, the Writ Petition stands allowed. No order as tocosts. Consequently, miscellaneous petitions pendirrg, if any, shallstand closed. SD/- N.SRIHARIASSISTANTISTRARCSECTION OFFICER //TRUE COPY// To,1Assistant Director of [lncome Tax, ][central ][Processing ][cerrtre, ][Post ][Bag ][No.2,]Electronic City Post [Office, Bangalory-.-5QO!Q0 ]. ..1Assistant Director of [lncome Tax, ][central ][Processing ][cerrtre, ][Post ][Bag ][No.2,]Electronic City Post [Office, Bangalory-.-5QO!Q0 ]. ..2nio*e ii, dtficer, [Ward ][- ][1, ][6-2-'156/3' Subhash ][Nagar ][Nizamabad']Jii;5;"6irt, union or lndia, [Ministrv ][of Finance, Nohh Block, New ][Delhi ][-]1 10001Jii;5;"6irt, union or lndia, [Ministrv ][of Finance, Nohh Block, New ][Delhi ][-]1 100014.One CC to SRI [A.V. RAGHU ][RAItil, ][Advocate ]IOPUCI5.One CC to CC to to [[lril/s. ][B. ] [YADAV, ]][[B. ] [YADAV, ]][ [YADAV, ]][[YADAV, ]][[Advocate ]] 5.One CC to CC to to [[lril/s. ][B. ] [YADAV, ]][[B. ] [YADAV, ]][ [YADAV, ]][[YADAV, ]][[Advocate ]] 5.One CC to CC to to [[lril/s. ][B. ] [YADAV, ]][[B. ] [YADAV, ]][ [YADAV, ]][[YADAV, ]][[Advocate ]] 6.on; aa io Mtr. [sur.ronRt ] [PlsuPATl ][(sr ][sc ][FoR ][INCoME ][TAX) ][toPUCl]6.on; aa io Mtr. [sur.ronRt ] [PlsuPATl ][(sr ][sc ][FoR ][INCoME ][TAX) ][toPUCl] Two CD CD Copies 7.Two CD CD CopiesBNtD.GJBNtD.GJ HIGH COURT DATED:1410212024 ORDER WP.No.33345 ot 2023 ./../qt-t1('"-r-'$o|}\s;,'/.'.*'..-,. ALLOWING THE WRIT PETITIONWITHOUT COSTS \9\[%],['