VARGHESE MAVILAYIL CHACKO vs. THE ASSISTANT COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court disposed of the writ petitions by directing the Income Tax Department to process the refunds due to the petitioners without any further delay. The court mandated that the refunds must be issued within a period of two months from the date of receipt of a certified copy of the judgment. Furthermore, the court held that if the petitioners are entitled to any interest on account of the delayed payment of refund, such interest shall also be granted to them. The reasoning for this decision is based on the assurance given by the revenue that the matter is being addressed and the need to ensure timely disbursal of refunds post-settlement under the Vivad Se Vishwas Act.
What were the facts?
The petitioners, Neema Nidhi Ltd., Biju Varghese, Marline Biju Varghese, and Varghese Mavilayil Chacko, are aggrieved by the non-issuance of refunds due to them. These refunds arise from settlements made under the Vivad Se Vishwas Act, 2000, following orders of assessment and penalty for assessment years 2010-11 and 2016-17. Despite the settlements being finalized approximately one year and nine months prior, the refunds have not been processed. The petitioners have approached the High Court of Kerala by way of writ petitions seeking directions for the release of these refunds.
What were the issues?
1. Whether the High Court, in its writ jurisdiction, can direct the Income Tax Department to process and issue refunds due to the petitioners under the Vivad Se Vishwas Act, 2000, when such refunds have been delayed for approximately one year and nine months post-settlement. Assessee's Contention: The petitioners argue that the delay in issuing refunds, despite settlement under the Vivad Se Vishwas Act, is unreasonable and warrants judicial intervention. They seek a direction for the immediate release of the due refunds. Revenue's Contention: The learned Standing Counsel for the respondent Department submits that the delay in refund is attributable to a technical defect. It is stated that refunds can only be processed at the Centralized Processing Centre, Bengaluru, and manual refunds are not possible. The department assures that the refund will be issued shortly.
Which sections of the Income-tax Act were involved?
Vivad Se Vishwas Act, 2000
AI-generated summary — verify with the full judgment below
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23842 OF 2022 PETITIONER: NEEMA NIDHI LTD NEEMA BUILDING KARUVATTA, ADOOR, PATHANAMTHITTA REPRESENTED BY ITS MANAGING DIRECTOR VARGHESE MAVILAYIL CHACKO, PIN - 691523 BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI SWETHAMBILY C. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KARBALA, KOLLAM, PIN - 691001 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL) INCOME TAX OFFICE 5 FLOOR, KANDOMKULATHY TOWERS M.G ROAD,KOCHI, PIN - 682011 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: ADV. JOSE JOSEPH (SC), ADV. S MANU (DSGI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2022, ALONG WITH WP(C).23511/2022, 23516/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23511 OF 2022 PETITIONER: BIJU VARGHESE AGED 56 YEARS S/O M.C VARGHESE MAVILAYIL, KURUVATTA ADOOR, PATHANAMTHITTA- 691523, PIN - 691523 BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI SWETHAMBILY C. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCONIE TAX CENTRAL CIRCLE KARBALA, KOLLAM- 691001, PIN - 691001 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL INCOME TAX OFFICE 5TH FLOOR KANDOMKULATHY TOWERS M.G ROAD, KOCHI-682011. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI-110001, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23516 OF 2022 PETITIONER: MARLINE BIJU VARGHESE AGED 42 YEARS W/O BIJU VARGHESE MAVILAYIL, KURUVATTA ADOOR, PATHANAMTHITTA, PIN - 691523 BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI SWETHAMBILY C. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KARBALA,KOLLAM, PIN - 691001 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL) INCOME TAX OFFICE 5TH FLOOR, KANDOMKULATHY TOWER M.G.ROAD, KOCHI, PIN - 682011 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT MINISTRY OF FINANCE NOTH BLOCK, NEW DELHI, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 24TH DAY OF NOVEMBER 2022 / 3RD AGRAHAYANA, 1944 WP(C) NO. 23610 OF 2022 PETITIONER: VARGHESE MAVILAYIL CHACKO AGED 83 YEARS, S/O CHACKO MAVILAYIL, KARUVATTA ADOOR, PATHANAMTHITTA- 691523, PIN - 691523 BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI SWETHAMBILY C. RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KARBALA, KOLLAM-691001, PIN - 691001 2 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (CENTRAL), INCOME TAX OFFICE 5TH FLOOR, KASOMKULATHY TOWERS M.G ROAD, KOCHI-682011, PIN - 682011 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI-110001, PIN - 110001 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.11.2022, ALONG WITH WP(C).23842/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -5- J U D G M E N T [W.P (C) Nos.23842/2022, 23511/2022, 23516/2022 & 23610/2022] The petitioners in these cases suffered orders of assessment and orders imposing penalty for assessment years 2010-11 and 2016-17. They filed applications under the Vivad Se Vishwas Act, 2000 and the matter has been settled. As a consequence of settlement, certain amounts have to be refunded to the petitioners. However, such refund has not been made despite the passage of merely one year and 9 months from the date of settlement. 2. The learned Standing Counsel appearing for the respondent Department states that the refund could not be made only on account of some technical defect and the Director General of Income Tax has already taken up the matter with the Centralized Processing Centre, Bengaluru . It is submitted that the no manual refund is possible and all refund applications are processed at the Centralized Processing Centre at Bengaluru. It is submitted that the refund will be issued shortly. 3. Taking into consideration of the submissions, this writ petition will stand disposed of directing that the refund due to the petitioners shall be processed without any further delay and shall be be issued at any rate within a period of 2 months from the date of receipt of a certified copy of this judgment. If the petitioners are entitled to any interest on account of the delayed payment of refund, the same shall also be granted to the petitioners. Sd/- GOPINATH P. JUDGE AMG
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -6- APPENDIX OF WP(C) 23511/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2010-I 1. Exhibit P1 (a) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2011 -12. Exhibit P1(b) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012-13. Exhibit P1 (c) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1 (d) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1 (e) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P1(f) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2016-17. Exhibit P2 TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2010-11 Exhibit P2 (a) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2011-12. Exhibit P2 (b) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2012-13 . Exhibit P2 (c) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2013-14 Exhibit P2 (d) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2014-15
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -7- Exhibit P2 (e) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2015-16. Exhibit P2(f) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2016-17.
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -8- APPENDIX OF WP(C) 23516/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012-13. Exhibit P1(a) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1(b) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1 (c) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P2 TRUE COPY OF THE GRIEVANCE PETITION FILED ON 1.3 . 2022 IN THE E-FILING PORTAL FOR AY 2015-16.
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -9- APPENDIX OF WP(C) 23610/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2010-11 Exhibit P1 (a) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2011 -12 Exhibit P1(b) TRUE COPY OF THE FOM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2012 -13 Exhibit P1 (c) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2013-14. Exhibit P1 (d) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014- I 5 . Exhibit P1 (e) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16. Exhibit P1 (f) TRUE COPY OF THE FOM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2016-17 Exhibit P2 TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3 .2022 IN THE E-FILING PORTAL FOR AY 2014- 1 5 . Exhibit P2 (a) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2015-16. Exhibit P2 (b) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E,FILING PORTAL FOR AY 2016-17
W.P (C) Nos.23842, 23511, 23516 & 23610/2022 -10- APPENDIX OF WP(C) 23842/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2014-15. Exhibit P1(a) TRUE COPY OF THE FORM 5 CERTIFICATE DATED 20.02.2021 ISSUED BY THE 2ND RESPONDENT FOR AY 2015-16 Exhibit P2 TRUE COPY OF THE GRIEVANCE PETITION FILED ON 11.3.2022 IN THE E-FILING PORTAL FOR AY 2014-15. Exhibit P2(a) TRUE COPY OF THE GRIEVANCE PETITION FILED ON 1.3.2022 IN THEE-FILING PORTAL FOR AY 2015-16
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