$ 7 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6612/2020 S. K. INDUSTRIES PVT. LTD. Petitioner Through: Mr. Mukesh Gupta, Advocate. versus ACIT, CIRCLE 22(2) Respondent Through: Mr. Kunal Sharma, Advocate. % Date of Decision: 18th September, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) 1. petition has been listed before this Bench by Registry in view of urgency expressed therein. same has been heard by way of video conferencing. 2. Present writ petition has been filed praying for direction to respondent to give appeal effect to order dated 26th September, 2007 passed by Income Tax Appellate Tribunal for assessment year 2003-04 in favour of assessee as well as to grant refund determined for assessment years 2014- 15, 2015-16, 2016-17, 2017-18 and 2018-19 or for any other assessment year but adjusted against demand for this year along with interest under Section 244A(1A) of Income Tax Act, 1961 (hereinafter referred to as Act ). W.P.(C) 6612/2020 Page 1 of 3 3. In petition, it has been averred that petitioner filed its return of income for assessment year 2003-2004 claiming refund of Rs.10,323/-. However, respondent after processing return under Section 143(1) raised demand of Rs.89,352/- on account of interest under Sections 234B and 234C of Act. 4. In rectification proceeding, respondent reduced demand to Rs.22,946/- as surcharge had been charged twice over. 5. Subsequently, on 26th September, 2007, Income Tax Appellate Authority allowed petitioner s appeal filed by petitioner and set aside interest charged under Sections 234B and 234C of Act. 6. Learned counsel for petitioner states that respondent did not give appeal effect to said order despite petitioner writing letters dated 11 th January, 2008, 05th November, 2015 and 06th May, 2019. He submits that despite time limit prescribed under Section 153(5) of Act having expired, respondent cannot refuse to give appeal effect to order passed by Income Tax Appellate Tribunal under Section 254 of Act. 7. Issue notice. 8. Mr. Kunal Sharma, learned counsel, accepts notice. He states that respondent shall dispose of petitioner s representations dated 11th January, 2008, 05th November, 2015 and 06th May, 2019 by way of reasoned order within four weeks. 9. statement made by Mr. Kunal Sharma, learned counsel, is accepted by this Court and respondent is held bound by same. 10. Recording aforesaid undertaking, present writ petition stands disposed of. W.P.(C) 6612/2020 Page 2 of 3 11. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J SEPTEMBER 18, 2020 sb W.P.(C) 6612/2020 Page 3 of 3 S. K. Industries Pvt. Ltd. v. ACIT, Circle 22(2)