Bombay High Court
Vodafone Idea Limited (Syccessor In ... vs The Deputy Commissioner Of Income Tax ... on 1 October, 2019
Equivalent citations: AIRONLINE 2019 BOM 2472
Author: S.J.Kathawalla
Bench: Akil Kureshi, S.J.Kathawalla
5-os-nmw(l) 487-19 in wp-2146-19.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION (L) NO. 487 OF 2019
IN
WRIT PETITION NO. 2146 OF 2019
The Dy. Commissioner of Income
Tax (TDS) Pune and anr. ... Applicants
In the matter between
Vodafone Idea Limited ...Petitioner
V/s.
The Dy. Commissioner of Income
Tax (TDS) Pune and ors. ... Respondents
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Mr. Sham Walve for for the Applicants in NMW 487/19 and for
Respondent Nos.1 and 2 in WP 2146/19.
Mr. Deepak Chopra i/b Mr. Atul Jasani for the original
Petitioner.
----------------
CORAM : AKIL KURESHI &
S.J.KATHAWALLA, JJ.
DATE : OCTOBER 1, 2019.
P.C. 1] This Motion is taken out by the department seeking modifcation or recall of our order dated 4.9.2019 passed in the main petition.
2] The petitioner - Vodafone Idea Limited had complained of non-releasing of the refund of Rs.43.25 crores (rounded of) by the Income Tax (TDS), Pune. The petition was disposed of by the following order:
Dinesh Sherla 1/4 ::: Uploaded on - 03/10/2019 ::: Downloaded on - 03/10/2019 20:54:44 :::5-os-nmw(l) 487-19 in wp-2146-19.doc "1. The petitioner has prayed for directions to the Income Tax Authorities for releasing the refund of Rs.43.25 Crores (rounded of) with applicable interest pertaining to the assessment years 2007-08 to 2013-
2014. Having heard the learned Counsel for the parties and having perused the documents on record, it would appear that the Assessing Ofcer has not seriously disputed the petitioner's claim for refund pertaining to the said assessment years. However, such refund has not been released on account of an outstanding TRACES demand of Rs.49,30,180/-, as can be seen from a communication dated 6th June, 2019 made by the Deputy Commissioner of Income Tax (TDS), Pune, to the Petitioner which reads as under :
"Please refer to the above. In this regard, vide above submissions, you have requested for issue of refund of the amount that was paid under protest for A.Ys. 2007-08 to 2013-14 along with applicable interest u/ s 244A of the Act. However, it is seen that there is an outstanding TRACES demand of Rs.49,30,180/- for F.Ys. 2007-08 to 2018-19. You are requested to provide the year wise status of all demand pertaining to all TANs and PAN held by you. Your reply should reach this ofce on or before 17/06/2019."
2. Learned Counsel for the parties pointed out that under some what similar circumstances, in case of this very petitioner, in Writ Petition No.1103 of 2019 under an order dated 30th April, 2019, we had permitted and directed the Assessing Ofcer to refund the claim of the petitioner manually and release the same subject to withholding of the amount of mismatch. In the present case, similar directions can be issued. In the present case, In the result, the Writ Petition is disposed of with the following directions :
(i) The Assessing Ofcer shall process the refund claim of the petitioner manually for the assessment years 2007-08 to 2013- 14 and release the refund as found due with statutory interest after withholding the said sum of Rs.49,30,180/-.Dinesh Sherla 2/4 ::: Uploaded on - 03/10/2019 ::: Downloaded on - 03/10/2019 20:54:44 :::
5-os-nmw(l) 487-19 in wp-2146-19.doc
(ii) This exercise shall be completed within two weeks from today.
(iii) The Writ Petition is accordingly disposed of."
2] Through this Motion, it is now pointed out that the amount of mismatch in TDS is not confned to Rs.49,30,180/-
as is recorded in the said order, but comes to Rs.1,55,68,01,913/-. On this ground, the recall of the order is sought.
3] Learned Counsel for the original petitioner pointed out that against the refund claim of Rs.43.25 crores relating to the jurisdiction of Pune Assessing Ofcer, the TDS mismatched within this jurisdiction came to Rs.49,30,180/- as indicated by the Assessing Ofcer himself in a communication dated 6.6.2019. He further stated that after reconciliations this fgure now come down to Rs.1,99,970/-. He therefore, submitted that the Motion of the department should be dismissed.
4] We keep the larger question of withholding of the refund by one unit of the Income Tax Department for the TDS Dinesh Sherla 3/4 ::: Uploaded on - 03/10/2019 ::: Downloaded on - 03/10/2019 20:54:44 ::: 5-os-nmw(l) 487-19 in wp-2146-19.doc mismatch across the country open. In the present case, however, the said order was passed on the basis of facts and circumstances pointed out to us and we therefore, see no reason to recall/modify the order. Before closing, it is recorded that no part of the refund can be withheld in relation to the income tax demands, which are either quashed by appellate authority or tribunal or stayed.
5] Notice of Motion is disposed of. (S. J. KATHAWALLA, J.) (AKIL KURESHI, J.) Dinesh Sherla 4/4 ::: Uploaded on - 03/10/2019 ::: Downloaded on - 03/10/2019 20:54:44 :::