R G GURJAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Mr. K.M. Parikh, learned senior standing counsel, waives service of notice of rule on behalf of the respondent. Having regard to the controversy involved in the present case, the matter was taken up for final hearing yesterday, that is, on 26th April, 2016.

(2.) By this petition under Article 226 of the Constitution of India, the petitioner seeks a direction to the respondent Income tax Officer to forthwith give appeal effect and consequential net refund after adjustment of any outstanding demands along with interest.

(3.) The facts stated briefly are that the petitioner which is assessed in the status of a firm, filed its return of income on 28.10.2005 for assessment year 2005-06 on a total income of Rs.3,27,280/-, on which, according to the petitioner, there was a refund due of Rs.1,80,174/-. The assessment came to be finalised by an order dated 17.12.2007 passed under section 143(3) read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") on a total income of Rs.35,85,700/-. The petitioner carried the matter in appeal before the Commissioner of Income Tax (Appeals) who, vide order dated 19.11.2008 granted relief by reducing the addition to the extent of Rs.10,01,019/-. Thereafter, the petitioner moved a rectification application before the Commissioner (Appeals) on 30.12.2008 to modify the above order on certain apparent mistakes of law which was also followed by several reminders. Since the rectification application was not being decided, the petitioner preferred second appeal against the order of Commissioner (Appeals). Thereafter, by an order dated 5.9.2013, the Commissioner (Appeals) rectified his earlier order dated 19.11.2008 whereby he reduced the balance addition sustained in the first appeal. In view of the fact that no grievance survived in respect of assessment year 2005-06, the petitioner withdrew the appeal preferred by it against the order dated 19.11.2008 passed by the Commissioner (Appeals). The petitioner, thereafter, requested the respondent to give effect to the order dated 5.9.2013 passed by the Commissioner (Appeals) on the rectification application. The request was reiterated by forwarding several letters in this regard. However, since the respondent did not pass any order giving effect to the order of the Commissioner (Appeals), the petitioner has approached this court seeking the relief noted herein above.