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DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground floor, E-2, Jhandewalan Extension,
New Delhi-110055.

LETTER [F.NO.DIT(S)-III/CPC/2012-13/ DEMAND MANAGEMENT], DATED 21-3-2013

Subject: Directions of Hon’ble Delhi High Court in the Writ Petition (Civil) No.s 2659 & 5443 of 2012 — Order dated 14.03.2013 -Reg.

Please refer to the above mentioned subject.

2. As per Hon’ble Delhi High Court’s Order dated 14-3-2013, the Department requires to follow the procedure prescribed u/s 245 before making any adjustment of refund payable by the CFC, Bengaluru. Accordingly, the assessee must be given an opportunity to file response or reply and the reply will be considered and examined by the Assessing Officer before any direction for adjustment is made. The process of issue of prior intimation and service thereof on the assessee will be as per the law. The assessee will be entitled to file their response before the Assessing Officer mentioned in the prior intimation. The Assessing Officer will thereafter examine the reply and communicate his findings to the CPC, Bangaluru, who will then process the refund and adjust the demand, if any payable.

2. The number of high refund cases where demand is outstanding and also intimation u/s 245 has been issued by the CPC, Bengaluru, pertaining to each CCIT(CCA) region is being forwarded as per the enclosed Annexure I. The detailed list is also available on i-Taxnet on the following path:

Resources -l Downloads – l DIT_SYSTEMS – l REFUND_ERETURNS_PROCESSING_CPC_AY2012_13 (File Name) PANS-AY-2012-13_NOTICE-US-245-SENT.zip

3. It is requested to issue directions to the Assessing Officers under respective charges to make compliance of the aforesaid order and communicate its findings on adjustable demand to CPC, Bengaluru, who will then process the refund and adjust the demand. The communication to CPC, Bengaluru, may also be give on its e-mail id: cit.cpc.bangalore@incometaxindia.gov.in

ANNEXURE-I

 

CCIT(CCA)-wise break-up of high refund cases where demand is outstanding and also intimation u/s 245 has been issued by the CPC, Bengaluru:

SI. No.

CCIT(CCA) CHARGE

Area Code

No. of High Refund Cases

1

ANDHRA PRADESH

APR

72

2

BHUBNESHWAR

BBN

9

3

BHOPAL

BPL

21

4

CHENNAI

CHE

92

5

DELHI

DEL

157

6

CENTRAL, INVESTIGATION, INTERNATIONAL TAXATION

DLC

136

7

GUJARAT

GUJ

85

8

KARNATAKA

KAR

99

9

KANPUR

KNP

18

10

KERALA

KRL

28

11

LUCKNOW

LKN

6

12

MUMBAI

MUM

338

13

NAGPUR

NGP

7

14

NWR

NWR

32

15

PUNE

PNE

61

16

PATNA

PTN

9

17

RAJASTHAN

RJN

18

18

SHILLONG-GUHATI

SHL

11

19

WEST BENGAL

WBG

76

Grand Total

1275

Your Faithfully

(S.K.M hra)

Director of Income Tax(S)-III,
New Delhi.

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0 Comments

  1. AMJAD PASHA says:

    MY CLIENT AMOUNT HAS BEEN DEDUCTED AS TDS IN FOREST OF HUNSUR, ANECHUKUR, DB KOPPE FOREST FOR THE A/Y 2011-12. WE HAVE FILED I T RETURN. THE AMOUNT OF TDS WAS NOT REFLECT IN THE 26AS. WE HAVE APPROACHED THE FOREST DEPARTMENT TO FILE TDS RETURNS BUT IN VAIN. THEY HAVE ISSUED FORM 16A FORMS IN PAPER FOR THE AY. NOW INSTEAD OF REFUND THE DEMAND HAS BEEN RAISED FOR THAT AY. PL INSTRUCT WHAT TO DO FOR THESE TYPE OF RETURNS.

  2. satbir lanka says:

    Dear sir
    I have file my return in A.y 10-11 but due to change in my address i have not received my result yet so wht is the procedure to claim the refund back….

  3. satbir lanka says:

    Dear sir
    I have file my return in A.y 10-11 but due to change in my address i have not received my result yet so wht is the procedure to claim the refund back….

  4. Subhadeep Kar says:

    Mr. Varadarajan, your grievance is certainly not unfounded. But please do spare a thought for the hapless clerical staff of the Income Tax Department. Today, the staff shortage at the level Tax Assistants and Senior Tax Assistants – who are required to do the necessary data entry jobs – is hovering around 50% to 60%. Per se, each such staff is having to do the job of two persons. Despite the massive shortage, the Income Tax Department is functioning pretty well. Revenue collections are soaring, the Department is metamorphosing into more of a Service Provider than a Policing Agency, grievances are dipping and many other positive developments are unfolding. Basically the Department is in the cusp of a change and surely things will change for the better once the transition is over.

  5. K K SARAOGI says:

    Dear Roopa Rao,

    Have you received intimation u/s 143(1) for A.Y.2008-09. If you have not received so, please write to the assessing officer to provide to you an intimation u/s 143(1). Please also ask reason for the demand if it is not evident from the intimation. In certain cases, the A.O. does not allow deduction u/s 80 C for investments or deduction u/s 24 with respect to interest for house property without submitting copy of evidence. However, for online filing of the return, these are not initially required. A.O. has to ask for these documents if not satisfied.

  6. Roopa Rao says:

    I AM A SALARIED ASSESSEE. I AM ASSESSED IN INCOMETAX OFFICER WARD 14(2) BANGALORE.
    FOR THE AY 2008-09, THE CPC BANGALORE WRONGLY RAISED A DEMAND OF RS.27,978/ AND INTEREST OF RS.7,170/ EVEN THOUGH TAX HAS BEEN DEDUCTED AT SOURCE FROM MY EMPLOYER VIZ MPHASIS, BANGALORE. APART FROM THIS THE REFUND DUE FOR THE AY 2010-11 AMOUNTING TO RS.6,770 HAS BEEN WRONGLY ADJUSTED TOWARDS THIS DEMAND.AFTER VISITING THE OFFICE THREE TO FOUR TIMES AND ALSO BY SENDING LETTERS TO THE ASSESSING OFFICER NO INTIMATION HAS BEEN RECEIVED FROM THE ASSESSING OFFICER EITHER ABOUT THE DEMAND REDUCTION NOR ABOUT THE REFUND OF RS.6,770/. MY PAN NO IS AFFPR8104N AND CPC REFERENCE NO IS CPC/0809/D2/900031809. I HOPE BY THIS LETTER DATED 21/3/2013 OF THE DI(SYSSTEMS) BANGALORE ACTION WILL BE TAKEN EVEN ON THESE SMALL REFUNDS AND REFUND ISSUED AT THE EARLIEST
    ROOPA RAo

  7. sundaram varadarajan says:

    It is rather surprising to note that the tax paid for the assessment year 2011-12 and the refund thereon could be settled in 2013 by personally approaching the concerned Accounts Officer of the region, though all the details have appeared in form 26AS much earlier. Is it the way of functioning of Incometax office. Is it possible everytime for a senior citizen to approach the Office of Income tax to redress his grievences.Why there is no clearcut policy to settle the disputes which invariably takes place because of their slackness in their working. Why there is no time bound action from their side. Just because the clerical staff is not doing his duties and clearing the data entry on a daily basis everybody is put into un explainable problems.

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