pri Draft submission to AO to grant refund after giving Appeal Effect Draft submission to AO to grant refund after giving Appeal Effect

Draft submission regarding refund to assessee after giving Appeal Effect by Jurisdictional Assessing Officer .

Dear Sir ,

In continuation of my earlier letter Dt. 4.09.2020 sent on mail ID of the concerned Assessing Officer, Ward No. 6(1) , XXXXXXXX and also submitting the application at the counter of the ITD , XXXXXXX . I have received no response from Your side as more than one month has passed . I further put my request letter as under :

The stand of the Assessing Officer is totally hyper-technical and unreasonable denying the refund to the assessee ,

When an appellate authority allows an appeal filed against imposition of tax, duty ,fine, penalty etc. , it is the bounden duty of the assessing authority, as part of a democratic government, to refund the amounts covered by the orders of the appellate authority, when appeals are allowed fully or partially,

The refund shall be done even without a formal request from the assessee,

On a request made for refund by the assessee, the same shall be refunded immediately, failing which the assessing authority is bound to pay interest from the date when the refund became due,

It is the duty of the Government officers to see that the image of the government before the citizens is clean and in accordance with basic principles of fair play,

When payment as per the adjudication order is known to the assessing authority, refund as per the appellate order is the duty of the assessing authority,

The assessing authority cannot retain the amount due to the assessee, even for a moment, depriving the assessee of the use of his money unreasonably, As held

In ‘Commissioner of customs Cochin V. Shree Simandar Enterprises- 2012 (8) TML 176- Kerala HIGH COURT   the respondent assessee filed a writ petition before the High Court with the prayer to give directions to the department to refund the due amount of Rs 6,62,275/- with interest and to recover the interest from officer who delayed payment of the amount and to take disciplinary action as per the Department rules. The High Court directed the department to refund the excess fine and penalty consequent to the appellate order to the assessee within 10 days from the date of the judgment.

AS there is no provision in the Act to withhold the refund of the assessee on the simple plea that Misc Application has been filed by the department with the Hon’ble ITAT , XXXXXX . The assessing officer is requested to tell the reasons for withholding the refund which is legitimately due to the assessee and under which provision of the Income tax Act , 1961 you are not providing refund to the assessee .

Once again I request you to issue refund to the assessee along with interest u/s 244A of the Act . The assessee hopes a reply from your side in favour of the assessee or not in favour of the assessee . The time of every citizen is precious enough. The Assessing Officer is expected to reply to the mail sent by the assessee not to ignore every mail as you have done in the case of the assessee .

Author Bio

Qualification: LL.B / Advocate
Company: S.K.Jain & Co.
Location: Faridabad, Haryana, India
Member Since: 16 May 2019 | Total Posts: 73
I am S.K.Jain , Tax Consultant cum Advocate practising in Income Tax , GST , Company Matters . The name of the concern is S.K.Jain & Co. and I am prop. of this concern . I am in practice for the last 30 years . Those who have joined the profession recently and want to discuss on the particular i View Full Profile

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