JUSTICE J. M. MALIK, PRESIDING MEMBER(ORAL) 1. We have heard the petitioner in person. 2. There is delay of 60 days in filing the revision petition. The petitioner states that he is senior citizen aged about 85 years and his daughter has recently died, which caused delay. 3. For the reasons detailed above, the delay in filing the revision petition is condoned. The application for condonation of delay stands disposed of. 4. The petitioner received a notice under Section 143(1) of the Income Tax Act 1961. He was not given rebate. His PAN number was not mentioned by Shri S. K. Aneja, the employee of State Bank of India, who has since retired. It is further mentioned that “TDS/TCS & Challan of Rs.1645/- is appearing on AST as against claiming of Rs.40620/-. Please get you TDS/TCS & Challan data up-date so that credit can be allowed to you”. There was negligence, inaction and passivity on the part of Shri S. K. Aneja. He should have given PAN number so that the senior person should not have run from pillar to post to get the correction made. This is an admitted fact that he did not pay the said amount nor it was demanded. He approached the bank and the bank updated the data. 5. Learned counsel for the respondent bank submits that he received the complaint on 18.9.2012 and the data was updated on 1.10.2012 and this intimation was given to the petitioner and also to the income tax department. The petitioner himself states that they signed the revised statement on 19.11.2012 and not immediately and the case was regularized by 23.11.2012 by the Income Tax authorities. It is the duty of everybody to take care of the senior citizen. 6. The revision petition is allowed and the compensation in the sum of Rs.20,000/- is granted in favour of the petitioner. The petitioner belongs to Ambala. He has come thrice from Ambala to Delhi to pursue this case. The said amount be paid within 30 days otherwise it will carry interest @9% per annul till its realization. |