31 December 2014
The CIT Appeals has passed Appeal Order in May 2014 rejecting the dis-allowances made by AO.
Also, I had paid some amount against notice for demand recovery of tax, vide such matter. And now, I have won the appeal so I shall get such amount refund back to me.
Till now, neither the AO has passed any Order giving effect to the Appellate Order passed by CIT Appeals, nor has I received such refund.
Further, the IT concerned person says that as it is not time-baring, so he will do as he like...
Now, my question is do we have any remedy for making a speedy progress of such pending work i.e. for giving effect to the Appeal order & for such pending refund ?
21 July 2024
In your situation, where the CIT Appeals has passed an order in your favor and you are awaiting the AO (Assessing Officer) to give effect to this order and initiate the refund process, here are the steps you can consider:
1. **Follow-up with AO**: It's essential to continue communicating with the Assessing Officer who handled your case initially. You can formally write a letter or email requesting an update on the status of giving effect to the CIT Appeals order and the refund process. Keep records of all correspondence for future reference.
2. **Time Limits and Compliance**: While it's true that the AO might not be under immediate time pressure to process refunds (especially if there are no statutory deadlines specified), the law generally expects government departments to act promptly on judicial or appellate orders.
3. **Approach Higher Authorities**: If there is undue delay or negligence in giving effect to the appellate order and processing the refund, you may consider escalating the matter to higher authorities within the Income Tax Department. This could involve writing to the Commissioner of Income Tax (Appeals) or the Chief Commissioner of Income Tax of your jurisdiction, explaining the situation and requesting their intervention.
4. **Legal Remedies**: In extreme cases of prolonged delay or non-compliance, you may explore legal remedies such as filing a writ petition before the High Court. However, this step should generally be considered as a last resort after exhausting all administrative avenues.
5. **Professional Assistance**: If you find it challenging to navigate the process on your own, seeking assistance from a tax consultant or legal advisor who specializes in income tax matters could be beneficial. They can provide guidance on the appropriate steps to take and help facilitate communication with the tax authorities.
6. **Documentation and Evidence**: Throughout this process, ensure you maintain comprehensive records of all communications, orders, and notices related to your case. This documentation will be crucial if you need to prove your case or take any legal action in the future.
In summary, while there might not be a strict statutory timeline for giving effect to appellate orders and processing refunds, persistent follow-up, escalation within the department, and potentially seeking professional advice are your best courses of action to expedite the process.
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