Delhi High Court - Orders
M/S. Nokia Solutions And Networks India ... vs Joint Commissioner Of Income Tax & Anr on 26 February, 2019
Author: S. Ravindra Bhat
Bench: S. Ravindra Bhat, Prateek Jalan
$~49
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 1731/2019 & CM No. 8030/2019
M/S. NOKIA SOLUTIONS AND
NETWORKS INDIA PVT. LTD. ..... Petitioner
Through : Mr. Deepak Chopra, Mr. Amit
Shrivastava and Mr. Ankul
Goyal, Advs.
versus
JOINT COMMISSIONER OF
INCOME TAX & ANR. ..... Respondents
Through : Mr. Ruchir Bhatia, Sr. Standing
Counsel for the Revenue.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE PRATEEK JALAN
ORDER
% 26.02.2019 It is submitted that after the present writ petition was filed, the Revenue by a subsequent order reduced the deposit amount, by over Rs.1 crore and that in these circumstances, the claim in these proceedings, would not be pressed. It is however, submitted that ITAT has been able to dispose of only four appeals, which were part of the batch concerning Assessment Years 2004-05 to Assessment Years 2012-13 and that the proceedings have been adjourned by the tribunal from time to time despite the orders of this court on 09.01.2018 in W.P.(C)No.11343/2017. Furthermore, it is submitted that common questions with respect to disallowances on various provisions arise for consideration.
In these circumstances, this court is of the opinion that the ITAT should comply with the order passed in W.P.(C)No.11343/2017 as expeditiously as possible and complete the hearing and render final decision in all the pending appeals by 30.04.2019. This court is further of the opinion that though at the present stage, question of adjustment of refund does not arise, the Revenue should not peremptorily resort to the power to adjust without issuing notice, in case it proposes to do so.
This writ petition is disposed of in the above terms.
S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 26, 2019 aj