SANTOSH K. SETHI Vs. PUNJAB NATIONAL BANK

JUDGEMENT

(1.) Heard Mr. Santosh Kumar Sethi, (the petitioner). The counsel for the respondents did not attend the case on 31.03.2021 and 22.07.2021, although last opportunity was given to the respondents on 31.03.2021.

(2.) This revision has been filed against the order of State Consumer Dispute Redressal Commission, Delhi dated 15.03.2017 passed in First Appeal No.125 of 2016 (arising out of the order of District Consumer Disputes Redressal Forum-VI, New Delhi dated 30.11.2015, passed in Consumer Complaint No. 798/2015), whereby District Forum, has allowed the complaint and directed Punjab National Bank (the respondents) to pay Rs. 50,000/- for deficiency in service and Rs.10,000/- as litigation expenses and the appeal filed by Punjab National Bank has been partly allowed and the order of District Consumer Forum was modified and Punjab National Bank was directed to pay Rs. 20,000/- to the revisionist.

(3.) Santosh Kumar Sethi (the revisionist) filed Consumer Complaint No. 798/2015 claiming refund of Rs. 13,880/- with interest w.e.f. 03.08.2007, the amount deposited by him towards Income Tax for assessment year 2007-08 but it was not credited to the account of Income Tax, Rs. 50,000/- for travelling and other expenses, Rs. 1,00,000/- as compensation for harassment and mental agony and Rs. 25,000/- as cost of the litigation. It has been stated in the complaint that the complainant was an Income Tax payee and was being regularly assessed at Deoghar, Jharkhand. For the Assessment Year 2007-08, the complainant deposited Rs. 13,880/- on 03.08.2017 as advance tax, on self-assessment basis, at the branch office of Punjab National Bank, at 74, Janpath, New Delhi, vide Credit Challan No.-12. However, this amount was not credited in Income Tax Account by the bank. Due to which, Assessing Authority imposed heavy penalty upon the complainant. On coming to know about this deficiency in service, the complainant wrote letter dated 14.03.2012, then opposite party through reply/certificate dated 19.03.2012 admitted the deposit made by the complainant but took a stand that there was no negligence on their part rather Income Tax Department did not allow to credit that amount. The complainant again through letter dated 23.11.2012 protested that the excuse taken by the Bank for not depositing the amount in the account of Income Tax was incorrect but no reply was given. The complainant made reminders dated 19.03.2013, 22.05.2013 and 28.05.2013. Then an Email reply dated 13.07.2013 was given that correction in Challan could be sought by the assesse, giving an understanding that there was some mistake in Challan. The complainant approached Assessing Officer and Income Tax Commissioner and requested them for alleged correction in the Challan as advised by the Bank but Income Tax officers clearly denied deposit of any such amount in OLTAS. The complainant received a demand notice from Income Tax department on 29.01.2014. The complainant sought for RTI reply on 04.04.2014, then in the Reply dated 25.04.2014, the Bank again took stand that the amount was deposited in Income Tax account by the Bank but admitted clerical error in Assessment Year in the Challan on its part. Even then neither the amount was returned nor credited to the account of Income Tax.