Supreme Court - Daily Orders
Director Of Income Tax-Ii ... vs Western Union Financial Services Inc. on 7 July, 2023
Bench: B.V. Nagarathna, Prashant Kumar Mishra
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. /2023
(@ SLP (C) No. 16669/2016)
DIRECTOR OF INCOME TAX-II
(INTERNATIONAL TAXATION) APPELLANT(S)
VERSUS
WESTERN UNION FINANCIAL SERVICES INC. RESPONDENT(S)
With
CIVIL APPEAL NO. /2023
(@ SLP(C)...CC No. 15375/2016)
CIVIL APPEAL NO. /2023
(@ SLP(C) No. 35739/2016)
O R D E R
Leave granted.
2. We have heard learned panel advocate for the appellant and learned counsel for the respondents.
3. The grievance ventilated in these appeals is regarding the dismissal of the I.T.A.No.141/2016 and Miscellaneous application(s) as well as analogous appeals filed before the Delhi High Court only on the ground of inordinate delay of 1110, 1117 and 991 days respectively in refiling the said appeals. The High Court has observed that the explanation offered for the condonation of delay Signature Not Verified Digitally signed by RADHA SHARMA Date: 2023.07.12 sought for by the appellant herein could not be accepted, as, for a 16:16:13 IST Reason:
long time the appeals were lying in defect and therefore could not 1 be listed before the Court.
4. Learned counsel for the appellant submitted that as a result, the substantial questions of law raised by the Department in the said appeals have not been considered on merits which has caused prejudice to the Revenue. He therefore submitted that the impugned orders may be set aside and the matters may be remanded to the High Court by condoning the delay in refiling the appeals, so that the High Court could consider the cases on merits.
5. Per contra, learned counsel appearing for the respondents vehemently objected to the condonation of the delay of 1110, 1117 and 991 days respectively in refiling by this Court and permitting the matters to be heard on merits. He sought to contend that unnecessarily, the previous standing counsel of the Department has been blamed for the failure in refiling the appeals whereas that was not the case at all as the defects were not removed by the appellant.
6. However, we find that the High Court has not dealt with the appeals on merits and if the substantial questions of law are of significance then the High Court, in our view, ought to have condoned the delay in refiling the appeals and considered the cases on merits. We note that initially the appeals were filed in time. However, it is also an aspect to be noted that the delay of 1110, 1117 and 991 days respectively in refiling the respective appeals is considerable. Hence, we set aside the impugned orders and allow these appeals and restore the appeals before the High 2 Court with cost of Rs.50,000/- (Rupees fifty thousand only) to be paid by the appellant to the respondents in each of these appeals within a period of four weeks from today. It is needless to observe that unless the cost is paid to the respondent, the High Court on remand shall not take up the appeals for consideration on merits. The aforesaid, in our view, would subserve the interest of justice. Four weeks’ time is granted from the date of the release of this order for removal of the defects in the appeals restored before the High Court.
Pending application(s), if any, shall stand disposed of.
…………………………………………………………J. (B.V. NAGARATHNA) …………………………………………………………J. (PRASHANT KUMAR MISHRA) NEW DELHI;
JULY 7, 2023
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ITEM NO.30 COURT NO.15 SECTION XIV
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s). 16669/2016
(Arising out of impugned final judgment and order dated 19-02-2016 in ITA No. 141/2016 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX-II (INTERNATIONAL TAXATION) Petitioner(s) VERSUS WESTERN UNION FINANCIAL SERVICES INC. Respondent(s) WITH SLP(C) No. 26824/2016 (XIV) S.L.P.(C)...CC No. 15375/2016 (XIV) SLP(C) No. 35739/2016 (XIV) SLP(C) No. 5813/2018 (XIV) (FOR ADMISSION and I.R. and IA No.23771/2018-CONDONATION OF DELAY IN FILING) Date : 07-07-2023 These petitions were called on for hearing today. CORAM :
HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA For Petitioner(s) Mr. Balbir Singh, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Rupesh Kumar, Adv.
Mr. Arjun Garg, Adv.
Ms. Apoorv Kurup, Adv.
Ms. Monica Benjamin, Adv. Mr. Ashok Panigrahi, Adv. Mr. Hemant Kumar, Adv.
For Respondent(s) Mr. Pradeep Kumar Bakshi, AOR Mr. Rajat Navet, Adv.
Mr. Shashi Kant, Adv.
Mr. Subodh S. Patil, AOR Mr. Ved Jain, Adv.
Mr. Nischay Kantoor, Adv. Ms. Mahua Kalra, AOR 4 Mr. Mayank Nagi, Adv.
UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 26824/2016:
It is stated at the bar that the tax effect involved in the instant case is less than Rs.2 crores. (Rupees Two Crores Only).
Hence, the special leave petition is, accordingly, dismissed.
Pending application(s), if any, shall stand disposed of. SLP (C) No.16669/2016, S.L.P.(C)...CC No. 15375/2016, SLP(C) No. 35739/2016:
Delay condoned in SLP.(C)...CC No. 15375/2016 Leave granted.
The appeals are allowed in terms of the signed order which is placed on the file.
Pending application(s) if any, shall stand disposed of. SLP(C) No. 5813/2018:
The aforesaid petition is disconnected from the other appeals.
List on 11.07.2023.
(RADHA SHARMA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH) 5