Neema Nidhi Ltd and Biju Varghese and Marline Biju Varghese and Varghese Mavilayil Chacko V. The Assistant Commissioner of Income Tax Central Circle Karbala, Kollam and The Principal Chief Commissioner of Income Tax (Central) and Union of India

WP(C)/23511/2022

AI Insights

The case involves multiple writ petitions filed by Neema Nidhi Ltd and other petitioners against the Assistant Commissioner of Income Tax and other respondents concerning delayed refunds following the settlement of disputes under the Vivad Se Vishwas Act, 2000. The petitioners had previously suffered orders of assessment and penalties for the assessment years 2010-11 and 2016-17, which were settled under the aforementioned Act. Despite the settlement, the refunds due to the petitioners were not processed in a timely manner, prompting the filing of these writ petitions. The respondents acknowledged the delay was due to a technical defect and assured that the matter was being addressed by the Director General of Income Tax with the Centralized Processing Centre in Bengaluru.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 808506 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-11-2022
• Assessment Year: misc
• Laws Referred To: Vivad Se Vishwas Act, 2000
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH; S MANU
• Assessee Lawyers: S HANEEF; DIVYA RAVINDRAN; M H ALI SWETHAMBILY
• Keywords: Assessment years; Income Tax Refund; Vivad Se Vishwas Act; Technical Defect in Refund Processing
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23842 OF 2022 PETITIONER: NEEMA NIDHI LTD NEEMA BUILDING KARUVATTA, ADOOR, PATHANAMTHITTA REPRESENTED BY ITS MANAGING DIRECTOR VARGHESE MAVILAYIL CHACKO, PIN - 691523 BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI SWETHAMBILY C. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KARBALA, KOLLAM, PIN - 691001 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL) INCOME TAX OFFICE 5 FLOOR, KANDOMKULATHY TOWERS M.G ROAD,KOCHI, PIN - 682011 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: ADV. JOSE JOSEPH (SC), ADV. S MANU (DSGI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2022, ALONG WITH WP(C).23511/2022, 23516/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23511 OF 2022 PETITIONER: BIJU VARGHESE AGED 56 YEARS S/O M.C VARGHESE MAVILAYIL, KURUVATTA ADOOR, PATHANAMTHITTA- 691523, PIN - 691523 BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI SWETHAMBILY C. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCONIE TAX CENTRAL CIRCLE KARBALA, KOLLAM- 691001, PIN - 691001 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL INCOME TAX OFFICE 5TH FLOOR KANDOMKULATHY TOWERS M.G ROAD, KOCHI-682011. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI-110001, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23516 OF 2022 PETITIONER: MARLINE BIJU VARGHESE AGED 42 YEARS W/O BIJU VARGHESE MAVILAYIL, KURUVATTA ADOOR, PATHANAMTHITTA, PIN - 691523 BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI SWETHAMBILY C. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KARBALA,KOLLAM, PIN - 691001 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL) INCOME TAX OFFICE 5TH FLOOR, KANDOMKULATHY TOWER M.G.ROAD, KOCHI, PIN - 682011 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT MINISTRY OF FINANCE NOTH BLOCK, NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23610 OF 2022 PETITIONER: VARGHESE MAVILAYIL CHACKO AGED 83 YEARS, S/O CHACKO MAVILAYIL, KARUVATTA ADOOR, PATHANAMTHITTA- 691523, PIN - 691523 BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI SWETHAMBILY C. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KARBALA, KOLLAM-691001, PIN - 691001 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL), INCOME TAX OFFICE 5TH FLOOR, KASOMKULATHY TOWERS M.G ROAD, KOCHI-682011, PIN - 682011 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI-110001, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -5- J U D G M E N T [W.P (C) Nos.23842/2022, 23511/2022, 23516/2022 & 23610/2022] The petitioners in these cases suffered orders of assessment and orders imposing penalty for assessment years 2010-11 and 2016-17. They filed applications under the Vivad Se Vishwas Act, 2000 and the matter has been settled. As a consequence of settlement, certain amounts have to be refunded to the petitioners. However, such refund has not been made despite the passage of merely one year and 9 months from the date of settlement. 2. The learned Standing Counsel appearing for the respondent Department states that the refund could not be made only on account of some technical defect and the Director General of Income Tax has already taken up the matter with the Centralized Processing Centre, Bengaluru . It is submitted that the no manual refund is possible and all refund applications are processed at the Centralized Processing Centre at Bengaluru. It is submitted that the refund will be issued shortly. 3. Taking into consideration of the submissions, this writ petition will stand disposed of directing that the refund due to the petitioners shall be processed without any further delay and shall be be issued at any rate within a period of 2 months from the date of receipt of a certified copy of this judgment. If the petitioners are entitled to any interest on account of the delayed payment of refund, the same shall also be granted to the petitioners. Sd/- GOPINATH P. JUDGE AMG W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -6- APPENDIX OF WP(C) 23511/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2010-I 1. Exhibit P1 (a) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2011 -12. Exhibit P1(b) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012-13. Exhibit P1 (c) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1 (d) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1 (e) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P1(f) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2016-17. Exhibit P2 TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2010-11 Exhibit P2 (a) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2011-12. Exhibit P2 (b) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2012-13 . Exhibit P2 (c) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2013-14 Exhibit P2 (d) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2014-15 W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -7- Exhibit P2 (e) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2015-16. Exhibit P2(f) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2016-17. W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -8- APPENDIX OF WP(C) 23516/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012-13. Exhibit P1(a) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1(b) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1 (c) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P2 TRUE COPY OF THE GRIEVANCE PETITION FILED ON 1.3 . 2022 IN THE E-FILING PORTAL FOR AY 2015-16. W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -9- APPENDIX OF WP(C) 23610/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2010-11 Exhibit P1 (a) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2011 -12 Exhibit P1(b) TRUE COPY OF THE FOM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012 -13 Exhibit P1 (c) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1 (d) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014- I 5 . Exhibit P1 (e) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P1 (f) TRUE COPY OF THE FOM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2016-17 Exhibit P2 TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2014- 1 5 . Exhibit P2 (a) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2015-16. Exhibit P2 (b) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E,FILING PORTAL FOR AY 2016-17 W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -10- APPENDIX OF WP(C) 23842/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1(a) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16 Exhibit P2 TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2014-15. Exhibit P2(a) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 1.3.2022 IN THEE-FILING PORTAL FOR AY 2015-16 "