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2019 (10) TMI 400

..... e refund of the petitioner arising out of the order of assessment for the said assessment year 2014-15, cannot be withheld, that too on the ground of technical difficulty of the system not accepting such a declaration of stay of the demands and giving effect to such position . The computer system and auto generation or any difficulty in doing so in a particular case, cannot override the correct le .....

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..... tioner. Mr. N.C. Mohanty for the Respondents. P.C. 1] This petition is fled for a direction to the respondents the Income Tax authorities to refund an amount of ₹ 224,28,74,090/- with statutory interest. This demand of the petitioner has a long history. It is not necessary to enter into finer details thereof, few undisputable facts may however be noted. 2] The petitioner is a public limited .....

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..... which, it appears that the department did not pursue this line any further. 4] Few more letters from the petitioner followed without department releasing the refund. In one such e-mail correspondence dated 26.8.2019, the petitioner pointed out that several meetings had taken place with the Income Tax authority without resolution of the issues. The TDS mismatch of as small as ₹ 1/- (on accou .....

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..... the department candidly stated that the petitioner s refund claim has not been released on account of computer glitch at the central processing center presumably on account of the fact that though the concerned demands are stayed by the appellate authority, the system is not accepting such position. He, therefore, submitted that the auto generation of refund could not be made because of this reas .....

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..... ust receive the refund. Whatever the technical difficulties in releasing the refund, the department must sort it out. If for some reason of technical glitch the system in the present case fails to permit the payment of refund, the concerned authorized officer must manually do so. We, therefore, direct the respondents to release the petitioner s refund amount of ₹ 224,28,74,090/- with statuto .....

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