2020 (11) TMI 780 - DELHI HIGH COURT - Income Tax

Head Note / Extract:
Refund claim delayed - respondents seeking extension of time for compliance of the order - concerned officer holding charge of ACIT HQ, CIT-3, posted on 4th Floor of E-2 Block of Civic Centre tested positive for COVID-19 on 28th October, 2020 and the office building was subsequently closed down for two days for deep sanitization - As stated that refunds have been due to petitioner since July, 2018. He emphasises that the refunds carry an element of interest and it is in the interest of the revenue to make early payment - HELD THAT:- Keeping in view of the aforesaid, the present application is allowed and the respondents are directed to ensure that refunds due to the petitioner are paid within eight weeks.