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IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Girish Kathpalia, JJ.
AB Sciex Pte Ltd. – Appellant
Versus
Assistant Commissioner of Income-tax Circle Int. Tax 1-1-1, Delhi & Ors. – Respondents
W.P.(C) 5861 of 2023 & CM Appl. 23007 of 2023
Decided On : 08-05-2023
Refund - Income Tax - The court directed respondent 1 to pass an appeal effect order for the refund of the petitioner's amount for the concerned Assessment Years based on the order of the Income Tax Appellate Tribunal.
Fact of the Case:
The writ petition concerns the refund of the amount for Assessment Years 2018-19 and 2019-20 based on the order of the Income Tax Appellate Tribunal.
Finding of the Court:
The court directed respondent 1 to pass an appeal effect order, and respondent 4 to take the next steps in law for compliance.
Issues: The principal grievance of the petitioner is the refund of the amount for the concerned Assessment Years based on the order of the Income Tax Appellate Tribunal.
Ratio Decidendi: The court's decision was influenced by the plea that the respondents have to give effect to the order passed by the Income Tax Appellate Tribunal for the concerned Assessment Years.
Final Decision: The writ petition is disposed of with the direction to respondent 1 to pass an appeal effect order, and respondent 4 to take the next steps in law for compliance. The matter is listed for compliance on 29.08.2023.
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM APPL. 23007/2023
1. Allowed, subject to just exceptions.
W.P.(C) 5861/2023
2. This writ petition concerns Assessment Year (AY) 2012-13.
3. Issue notice.
3.1. Mr Sunil Agarwal, senior standing counsel, accepts notice on behalf of the respondents/revenue.
4. Given the order that we propose to pass, Mr Agarwal says he does not wish to file a counter-affidavit in the mater and that he will argue the matter based on the record presently available with the court.
5. Therefore, with the consent of the counsels for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
6. The principal grievance of the petitioner is articulated, in a sense, in the substantive prayer made in the writ petition. Thus, for the sake of convenience, the substantive prayer made in the writ petition is culled out hereafter:
"a. Issue a writ in the nature of mandamus or certiorari or any other appropriate writ(s), order(s), appropriate writ(s), order(s), directing the Respondent No. 1 and Respondent No. 4 to credit the refund amounting to Rs.1,04,27,661 for AY 2018-19 and Rs.95,36,760 for AY 2019-20 along with applicable statutory interest:
(i) under s. 244A(1), and
(ii) under s. 244A(1A)
of the Income-tax Act, 1961 (till the date of such credit) to the bank account of the Petitioner through electronic transfer after obtaining the necessary approvals, within one week; and/or"
7. As would be evident from the prayer culled out hereinabove, the petitioner seeks issuance of directions to respondent no. 1 and 4 to grant refund of the amount stated therein for the concerned AYs.
8. This prayer is based on the plea that the said respondents have to give effect to the order dated 26.12.2022 passed by the Income Tax Appellate Tribunal [in short, "the Tribunal"]. [See Annexure P1, appended on page 21 of the case file].
8.1. Concededly, the aforementioned order of the Tribunal concerns the AYs 2018-19 and 2019-20.
9. The writ petition is disposed of with the direction to respondent 1 to pass an appeal effect order.
10. Respondent no. 4 will, thereafter, logically, take the next steps in law, bearing in mind the impact of the appeal effect order.
11. List the matter for compliance on 29.08.2023.
The obligation of the Assessing Officer to pass a speaking order in response to the petitioner's communication regarding the reconciliation of refund figures.
The court has the authority to direct the revenue to remit disputed refund amounts and grant liberty to file a rectification application for differences in refund amounts under the Income Tax Act, 19....
The court reinforced the obligation of the revenue to execute prior orders from tax appellate authorities and to ensure timely refunds as mandated by law.
Prompt addressing of rectification application for refund and timely remittance of refund amount if due.
The central legal point established in the judgment is the importance of expeditious disposal of appeals and compliance with court directions in matters related to refunds and recovery proceedings.
The court emphasized the importance of following the regime set forth in Section 245 of the Income Tax Act, 1961, and upheld the petitioner's right to seek an appropriate remedy if aggrieved by the d....
Interest on refunds is warranted from the date of valid application in cases where the authority does not contest the claim, reinforcing the principle of compensation for delayed access to owed funds....
The court mandated the Central Board of Direct Taxes to designate an officer responsible for processing the petitioner's refund request under Section 244A of the Income Tax Act.
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