Compagnie v. Deputy Commissioner Of Income Tax

$~9 to 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11520/2024 M/S ESS DISTRIBUTION (MAURITIUS) SNC ET COMPAGNIE .....Petitioner Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla, Mr. Ashok Mathur, Mr. Saurabh Jain and Ms. Sanon Sharma, Advocates versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, JSCs with Mr. Nikhil Jain, Advocate (10) + W.P.(C) 11528/2024 M/S ESS ADVERTISING (MAURITIUS) S.N.C ET COMPAGNIE (PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE) .....Petitioner Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla, Mr. Ashok Mathur, Mr. Saurabh Jain and Ms. Sanon Sharma, Advocates versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, JSCs with Mr. Nikhil Jain, Advocate (11) + W.P.(C) 11530/2024 M/S ESS ADVERTISING (MAURITIUS) S.N.C ET COMPAGNIE (PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE) .....Petitioner Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla, Mr. Ashok Mathur, Mr. Saurabh Jain and Ms. Sanon Sharma, Advocates versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, JSCs with Mr. Nikhil Jain, Advocate (12) + W.P.(C) 11531/2024 M/S ESS DISTRIBUTION (MAURITIUS) SNC ET COMPAGNIE .....Petitioner Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla, Mr. Ashok Mathur, Mr. Saurabh Jain and Ms. Sanon Sharma, Advocates versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, JSCs with Mr. Nikhil Jain, Advocate (13) + W.P.(C) 11536/2024 M/ S ESS ADVERTISING (MAURITIUS) S.N .C ET COMPAGNIE (PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE) .....Petitioner Through: Mr. Porus Kaka, Sr. Advocate with Mr. Divesh Chawla, Mr. Ashok Mathur, Mr. Saurabh Jain and Ms. Sanon Sharma, Advocates versus % DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, JSCs with Mr. Nikhil Jain, Advocate CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R14.11.2024 1.The petitioner seeks similar reliefs in this batch of petitions. It seeks that direction be issued to the respondents to dispose of its rectification applications in respect to various assessment years and to grant refunds due along with interest under Section 244A of the Income Tax Act, 1961 (hereafter the Act). The grievance of the petitioner is justified. The petitioner has been repeatedly moving applications for the rectification of orders and seeking refunds, which apparently the petitioner is entitled to. However, the necessary orders, including to give effect to the appellate order in appeals where the assessee has succeeded, have not been issued. 2.On the previous hearing held on 25.10.2024, this Court was informed that after the last hearing, some of the applications filed by the petitioner were processed and refund had been granted. However, Mr. Kaka, learned senior counsel appearing for the petitioner submits that there are mistakes in the calculation of the amounts of refund as processed refunds. He submits that the petitioner had given detailed calculations to the concerned officer for calculating the refund and passing appropriate orders but the same have not been considered. 2.On the previous hearing held on 25.10.2024, this Court was informed that after the last hearing, some of the applications filed by the petitioner were processed and refund had been granted. However, Mr. Kaka, learned senior counsel appearing for the petitioner submits that there are mistakes in the calculation of the amounts of refund as processed refunds. He submits that the petitioner had given detailed calculations to the concerned officer for calculating the refund and passing appropriate orders but the same have not been considered. 3.Mr. Puneet Rai, learned senior standing counsel appearing for the Revenue assures this Court that within a period of three months from the –date, all applications except one application pertaining to assessment year –(AY) 2023-24 which is the subject matter of W.P.(C) 11520/2024 preferred by the petitioner for rectifications and refund, will be disposed of and the refunds due will be duly processed and disbursed in accordance with law. He also assures this Court that the concerned officer will take into account the calculations submitted by the petitioner and if the concerned officer is not agreeable to the said computations, he would give an opportunity to the representative of the petitioner to justify the calculations and thereafter take an informed decision. 4.The respondents are bound down to the aforesaid statement made on their behalf. Insofar as the petitioner’s application for rectification in respect of 5.Insofar as the petitioner’s application for rectification in respect of AY 2023-24 is concerned, the petitioner shall make an application online to CPC, Bangalore. It is directed that if the application is made within a period of two weeks from the date, it will also be duly processed in accordance with law within the aforementioned period of three months. 6.The present writ petitions are disposed of with the aforesaid directions. 7.List for compliance on 05.03.2025. VIBHU BAKHRU, J NOVEMBER 14, 2024 zp SWARANA KANTA SHARMA, J Click here to check corrigendum, if any