Delhi High Court - Orders
Anil Tandon vs The Assistant Commissioner Of Income ... on 12 July, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~33
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6624/2022
ANIL TANDON ..... Petitioner
Through: Ms.Snigdha Gautam, Advocate.
versus
THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE
49(1) DELHI
..... Respondent
Through: Mr.Abhishek Maratha, senior
standing counsel for the Revenue with
Mr.Rajeev Ranjan, DCIT, Circle
28(1) present through VC.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 12.07.2022 Present writ petition has been filed challenging the recovery notice dated 01st December, 2021 issued by the respondent.
On 27th April, 2022, learned counsel for the petitioner had stated that the petitioner had filed income tax return for the assessment year 2014-15 declaring the total income of INR 39,50,607. He had stated that the return was duly scrutinized by the respondent and even refund was issued. He had also stated that subsequently an unsigned computer-generated intimation letter dated 24th June, 2021 was issued in petitioner's name stating that an order had been passed in appeal under Section 250 of the Income Tax Act, Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.07.2022 17:25:24 1961 (hereinafter referred to as 'the Act') with outstanding demand amounting to INR 53,75,090 for the subject assessment year.
Learned counsel for the petitioner had further stated that the petitioner wrote letters dated August 03, 2021 and 21st December, 2021 to the respondent and furnished a screen shot of the portal of the Income Tax website to demonstrate that no order in appeal had been passed/ uploaded and to know the reason for such huge arbitrary and illegal demand.
On 19th May, 2022, learned for the respondent, on instructions, had stated that "on further perusal of the ITD and the ITBA portal, it is seen that no assessment order/appellate orders are uploaded. In view of this, the Court was requested to grant some time so as to enable the respondent to locate the relevant assessment records".
Today learned counsel for the petitioner states that the petitioner in pursuance to a direction issued by the Assessing Officer had filed an affidavit dated 02nd June, 2022 stating as under:-
"1.That no order whatsoever under sections 143 or 147 of the Act has ever been served or communicated to me for assessment year 2014-15 pursuance to which it has been alleged raising the alleged arbitrary demand of INR 53,75,090.
2. That I have not filed any appeal for assessment year 2014-15 as no assessment order has been served on me and therefore no appeal has been filed which culminates in an order under section 250 of the Act nor any appellate order has been communicated or served on me in respect of assessment year 2014-15.
3. That I was not informed of the demand being raised in my case and only became aware of the demand raised through the status reflected on the income tax e-filing portal. The intimation order was received by me only after suo moto submission of the letter dated August 3, 2021.
4. That the demand INR 53,75,090 raised for assessment year 2014-15 is erroneous, arbitrary and illegal and deserves to be deleted."Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.07.2022 17:25:24
Learned counsel for the petitioner further states that the Assessing Officer had subsequently filed a rectification order and computation sheet dated 02nd June, 2022 showing 'nil' amount is payable by the petitioner. The same are taken on record. She, however, states that the impugned recovery notice has not been withdrawn till date and the demand continues to be reflected on the portal.
Today learned counsel for the respondent has handed over a letter dated 11th July, 2022 written by DCIT, Circle 28(1), New Delhi to him. The said letter reads as under:-
"F.No.DCIT/CIRCLE-28(1)/2022-23/ Dated: 11.07.2022 To, Sh. Abhishek Maratha, Sr. Standing Counsel, Income Tax Department, New Delhi.
Sir, Sub: Status report In Writ Petition (C) No.6624 of 2022 in the matter of Anil Tandon (PAN-AACPT8225E) Vs. The Assistant Commissioner of Income Tax Circle 49(1), Delhi for A.Y. 2014-15- reg:-
Kindly refer to the subject mentioned above.
In this regard, it is submitted that assessee filed his return of income for A.Y.2014-15 declaring income of Rs.37,50,610/-. The return was processed by CPC dated 02.01.2015 and refund of Rs.280/- was determined and issued to the assessee. As per records available on ITD portal, a rectification order was passed on ITD dated 19.04.2017 at return income at NIL demand. Thereafter, an order u/s 250 of the Income Tax Act, 1961 i.e. appeal effect of the order of Ld.CIT(A) was passed by O/o DCIT, Circle-49(1), New Delhi on ITD systems dated 24.06.2021 at an assessed income of Rs.1,91,19,860/-
and creating a demand of Rs.53,75,090/-. Assessee filed Writ petition W.P.(C) 6624/2022 before the Hon'ble High Court of Delhi against the demand u/s 250 of the Income Tax Act, 1961 claiming that the demand is erroneous as no assessment was done in the case of assessee and no appeal was filed by the assessee before the Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.07.2022 17:25:24 LD.CIT(A). The case was then transferred from Circle-49(1), New Delhi to this office i.e. Circle-28(1), New Delhi on 02.03.2022.
2. Communication was made by the assessee in regard to the aforesaid matter and the case records available on ITD & ITBA were perused and the contention of the assessee was found to be correct.
3. In view of the above, a rectification order was passed by this office dated 02.06.2022 assessing the income at Rs.37,50,610/- and reducing the demand to Nil. The same was communicated to CPC on 02.06.2022 to reduce the demand to NIL on the Income Tax Portal. However, as seen on ITBA, the demand is still reflecting on the portal and CPC was again communicated to rectify the mistake on 07.07.2022 to delete the demand in pursuance to the order passed on 02.06.2022 and the ITD portal of the Income Tax Department. This office assures that the demand will be deleted and further communication will again be made to CPC to delete the demand."
In view of the aforesaid rectification order and computation sheet dated 02nd June, 2022 as well as the assurance and undertaking given by the DCIT, Circle 28(1), New Delhi in his letter dated 11th July, 2022, the present writ petition is disposed of as satisfied. It is clarified that the assurances and undertakings given by the DCIT, Circle 28(1), New Delhi are accepted by this Court and the said officer is held bound by the same.
List the matter for compliance on 01st September, 2022.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 12, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.07.2022 17:25:24