SANKARAN CHUNNAMBI V. INCOME TAX OFFICER

WP(C)/1888/2014

AI Insights

The petitioner, Sankaran Chunnambi, approached the Kerala High Court seeking a writ of mandamus to expedite the processing of his income tax return for the assessment year 2010-11 and to refund the excess tax remitted. The petitioner, an octogenarian, faced significant delays in receiving the refund, which prompted the legal action. The respondents, including the Income Tax Officer and the Chief Commissioner of Income Tax, defended the delay by citing the absence of the petitioner's PAN in their system, necessitating a thorough verification of documents. The court acknowledged the procedural delays but emphasized the need for timely justice, especially considering the petitioner's age and circumstances.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 699558 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-01-2014
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: K P PRADEEP
• Keywords: Excess tax refund; Income Tax; Mandamus; TDS; Delay in Disbursement

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 30TH DAY OF JANUARY 2014/10TH MAGHA, 1935 WP(C).No. 1888 of 2014 (I) --------------------------- PETITIONER: -------------- SANKARAN CHUNNAMBI PAN CCRPS 5686K, CHUNNAMBI HOUSE, RAMANTHALI P.O. PAYYANNUR-KANNUR-670308. BY ADV. DR.K.P.PRADEEP RESPONDENTS: ------------ 1. INCOME TAX OFFICER WARD 4, KANNUR, AAYAKKAR BHAVAN KANNOTHUMCHAL, CHOVVA, KANNUR-670006. 2. CHIEF COMMISSIONER OF INCOME TAX, 2ND FLOOR, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD KOCHI-682018. 3. THE CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001 REPRESENTED BY ITS CHAIRMAN. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-01-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 1888 of 2014 (I) --------------------------- APPENDIX PETITIONER'S EXHIBITS ----------------------- EXHIBIT-P1: TRUE COPY OF THE JUDGMENT DATED 14.08.2008 IN LAR NO.80 OF 2006 PASSED BY THE SUB COURT, PAYYANNUR. EXHIBIT-P2: TRUE COPY OF THE FORM NO.16A NO.B-1041/06 DATED 23.12.2009 ISSUED BY THE SPECIAL TAHSILDAR (LA), EZHIMALA NAVAL ACADEMY, PAYYANUR. EXHIBIT-P3: TRUE COPY OF THE RETURN OF INCOME DATED 20.12.2011 WITH STATEMENT OF COMPUTATION IN PAN CCRPS 5686K SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT-P4: TRUE COPY OF THE COMMUNICATION NO.402133-43-2011-12 DATED 5.7.2012 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT-P5: TRUE COPY OF THE COVERING LETTER DATED 17.09.2012 SUBMITTED TO THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT-P6: TRUE COPY OF THE REQUEST DATED 17.1.2013 SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT. EXHIBIT-P7: TRUE COPY OF THE LETTER NO.PAN CCRPS5686K/W-4/KNR/2013-14 DATED 6.6.2013 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. Rka /true copy/ P.S. To Judge P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)No.1888 OF 2014 ......................................................................... Dated this the 30th January, 2014 J U D G M E N T The petitioner has approached this Court with the following prayers: “i) to call for the records leading to Ext.P3 return of income and issue a writ of mandamus or any other writs or order or directions, to the 1st respondent to complete the proceedings in Ext.P3 and pass appropriate orders in it and to refund the amount of tax remitted in excess by the petitioner for the assessment year 2010-11, by way of TDS as per Ext.P2, at the earliest or within a time frame fixed by this Hon'ble Court considering the facts and circumstances of the case or alternatively; ii) issue a writ of mandamus or any other writ or direction or order to the 1st respondent to consider and pass appropriate orders in Ext.P6 representation filed by the petitioner, at the earliest or within a time frame fixed by this Hon'ble Court in the facts and circumstances of the case; iii) Direct the respondents to pay cost of this proceedings; iv) Grant any other relief, in the interest of justice, which this Hon'ble Court deems fit in W.P.(C)No.1888 OF 2014 2 the facts and circumstances of the case. 2. The learned Counsel for the petitioner submits that the petitioner is constrained to approach this Court because of the inordinate delay in disbursing the excess deposit already effected by the petitioner and that much adverse circumstances are being experienced because of the delay, especially since the petitioner is an Octogenarian. 3. The learned Standing Counsel for the respondent/ Department submits that the delay was not because of any callous inaction on the part of the respondents but because of the fact that the 'PAN' was not mentioned in the application and it was not available in the System. Hence all the relevant documents had to be verified, to have the proceedings finalised. It is also submitted that taking all earnest efforts, an amount of Rs.1,53,278/- due to be disbursed to the petitioner has been ordered to be disbursed to the petitioner with interest of Rs.8431/- (thus a total of R.1,61,710/-). It is also stated that after completing the procedural formalities, the amount will be disbursed to the petitioner without further delay. The above submission is recorded and the writ petition is W.P.(C)No.1888 OF 2014 3 disposed of, directing the first respondent(Income Tax Officer)/ competent authority to finalise the proceedings in this regard and to see that the due amount is disbursed to the petitioner at the earliest, at any rate, within one month from the date of receipt of a copy of the judgment. P.R.RAMACHANDRA MENON JUDGE lk "