In a recent ruling, the Madras High Court directed the taxpayer-petitioner to submit the consolidated grievances with regards to adjustment in refund by the Income Tax before the Jurisdictional Assessing Officer ( JAO ).
The petitioner filed the return of income for the assessment year 2007-2008 on 31.07.2007. Despite subsequent attempts to resolve the matter, including under the Direct Tax Vivad Se Vishwas Act, 2020, the petitioner found himself in a legal quagmire when the refund due, totaling Rs. 8,64,604/-, remained unpaid. The petitioner raised concerns about the adjustments made without receiving intimations or demand notices regarding the same.
In response to the petitioner’s contentions, Mr. D. Prabhu Mukunth Arunkumar, junior standing counsel, defended the adjustments made by the Centralised Processing Centre ( CPC ), emphasising outstanding amounts from previous assessment years.
However, a partial sum of Rs. 3,08,558/- was credited to the petitioner’s bank account on 15.02.2023. Mr. Arunkumar emphasised the petitioner’s right to raise grievances concerning the adjustments, assuring their due consideration and resolution.
Justice Senthilkumar Ramamoorthy‘s bench has directed the submission of a consolidated grievance petition before the JAO not only in respect of assessment year 2009-2010 but also in respect of other assessment years in relation to which adjustments were made, with a deadline of 15 days from the date of receiving a copy of this order.
Further added that, upon receiving the consolidated grievance petition, the assessing officer is instructed to review its contents, particularly addressing any concerns regarding unlawful adjustments made without issuing demand notices. The petitioner must be given a fair opportunity, including a personal hearing. Subsequently, the assessing officer should dispose of the grievance petition by issuing a detailed order within two months from the date of receiving the petition.
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