Rectification application against 143(1)(a): Court directed to dispose of the petitioner’s rectification application within six weeks

There are abrupt additions that are being carried out by CPC while processing the return u/s 143(1)(A).

Even the rectfication application filed by the AO turns out to be footbal between the Assessing Officer and CPC.

Here is a court order wherein it is directed to dispose off the Assessee application within 6 week  by way of a reasoned order and to make payment of refund if any in accordance with law

Present writ petition in GIESECKE & DEVRIENT MS INDIA (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR. (2021) 5 NYPCTR 773 (Del) has been filed seeking directions to the respondents to dispose of the petitioner’s rectification application for asst. yr. 2017-18 dt. 12th April, 2019 within a specified period of four weeks and not to recover the wrongful demand by any means, until 30 days after the disposal of the rectification application.

Learned counsel for the petitioner states that under s. 143(1) of the IT Act, 1961 (the Act) a demand for Rs. 6,40,47,590 was erroneously determined to be payable due to disallowance under s. 43B, short-grant of TDS credit, and levy of consequential interests. He states that the respondent has failed to discharge its duties as mandated by law, by not rectifying the mistakes made by it in s. 143(1) intimation dt. 28th April, 2019 for the past two and a half years despite repeated reminders of the petitioner.

Per contra, learned counsel for the respondents states that the petitioner vide ITO letter dt. 13th Aug., 2019 was requested to approach the office of Directorate of Income Tax (Systems), for necessary relief.

In rejoinder, learned counsel for the petitioner states that when the petitioner approached the respondent No. 2, the said respondent instead of rectifying the issue, directed the petitioner to approach respondent No. 1. He states that the petitioner approached the respondent No. 1, for the second time by filing a rectification application dt. 9th Oct., 2019. He states that till date the said application has not been disposed of.

Keeping in view the limited prayer sought in the present writ petition this Court disposes of the same by directing the respondents to dispose of the petitioner’s rectification application dt. 9th Oct., 2019 within six weeks by way of a reasoned order and to make payment of refund if any in accordance with law. All the rights and contentions of the parties are left open.

It is directed that the order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.