Delhi High Court - Orders
M/S Becon Constructions Pvt. Ltd vs Pcit & Ors on 3 June, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~12
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 9223/2022
M/S BECON CONSTRUCTIONS PVT. LTD ..... Petitioner
Through: Mr. Puneet Agarwal, Mr. Yuvraj
Singh, Mr. Chetan Kumar Shukla and
Mr. Ayushman Vatsyayana,
Advocates.
versus
PCIT & ORS. ..... Respondents
Through: Mr. Sanjay Kumar, Sr. Standing
Counsel for Revenue with Easha
Kadian, Advocate.
Ms. Anushka Arora, Sr. Panel
Counsel for UOI with Ms. Vidhi
Gupta, Advocate for R-4/UOI.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 03.06.2022 CM APPL. 27655/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 9223/2022 & CM APPL. 27654/2022 Present writ petition has been filed seeking refund of Rs. 1.26 crores along with applicable interest for the Assessment year 2012-13.
In the present writ petition, it has been averred that the action of the Respondents of retaining the eligible amount of refund for one and a half years and not giving effect to the order dated 24th December, 2020 issued by the Income Tax Appellate Tribunal is violative of Article 265 of the Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:06.06.2022 16:23:59 Constitution of India. It has also been averred that the Respondents have failed to give effect to the order dated 11th March, 2021 passed under Section 254 of the Act, wherein the refund and the interest due to the Petitioner had been determined.
Learned counsel for the petitioner states that the Petitioner has addressed multiple letters and representations to the Respondents seeking refund, however, the same has not been released till date.
Mr. Sanjay Kumar, who appears on advance notice, states on instruction of Mr. N. Sairaj, Assistant Director of Income-tax, CPC Bengaluru, that refund of Rs.1,25,69,783/- has been released by CPC Bengaluru in the Petitioner's bank account on 2nd June, 2022. The relevant portion of the e-mail handed over by Mr. Sanjay Kumar is reproduced hereinbelow:
"2 ......In this regard, I am directed by Director of Income-tax, CPC, Bangalore to communicate that for the AY 2012-13, refund of Rs. 1,25,69,783- is released from CPC on
2 Jun-22 to below mentioned Bank account.
Bank A/c 914020009315374 IFSC UTIB0000723 The refund file has to pass through OLTAS/Refund banker and this process will take around 5 working days for the refund to get credited to assessee's bank account. Reasons for delay in issuing the refund will be intimated on 3.6.2022"
However, learned counsel for the Petitioner states that the Respondents have calculated and released the interest amount due and payable till 11th March, 2021 only.Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:06.06.2022 16:23:59
Accordingly, the present writ petition along with pending application is disposed of with a direction to Respondent Nos.1 to 3 & 5 to calculate the up-to-date interest and make the said payment to the Petitioner within four weeks.
List for compliance on 13th September, 2022.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JUNE 03, 2022/msh Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:06.06.2022 16:23:59