Mr. Tanveer Ahmed Ansari, Seniorpanel Counsel For R-2/Uoi.panel Counsel For R-2/Uoi v. Kameswar Raohon'ble Mr. Justice Vinod Kumaro R D E R24.07.2025

$~66 IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 10675/2025 CM APPL. 44146/2025BHAGWATI AIR EXPRESS PVT LTD.....PetitionerBHAGWATI AIR EXPRESS PVT LTD.....Petitioner Through:Mr. Sandeep Bajaj, Adv.versusversus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2) & ANR......Respondent Through:Mr. Sanjay Kumar SSC with Ms. Monica Benjamin, JSC, Ms. Easha,JSC, Advs.JSC, Advs. Mr. Tanveer Ahmed Ansari, SeniorPanel Counsel for R-2/UOI.Panel Counsel for R-2/UOI. CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMARO R D E R24.07.2025 % 1.This petition has been filed with the following prayers: “a. Pass an appropriate Writ, Order or Direction,directing the Respondent No. 1 to immediately pay a sumofRs.35,01,762/-(RupeesThirty-FiveLakhsOneThousand Seven Hundred and Sixty-Two Only) beinginterestaccruedfromtheperiodspanningfrom30.03.2021to12.09.2022,inaccordancewiththeprovisions of the Income Tax Act, 1961; andb. Pass an appropriate Writ, Order or Direction, directingthe Respondent No. 1 to strictly abide by the provisions ofthe Act and in terms of the decisions of this Hon’ble Courtin similar cases; and/or c. Any other relief(s) which this Hon’ble Court may deemit in the favour of the Petitioners and against theRespondents” 2.The case of the petitioner as contended by the counsel is that therespondent no. 1 while remitting the refund granted to the petitioner underSection 143(1) of the Act for assessment year 2020-21 has failed to computeand pay applicable interest till the date of actual payment of refund and merely computed and paid the interest from 01.04.2020 to 30.03.2021 whichis the date of the order passed under Section 143(1) of the Act. 3.In other words, the respondent no. 01 has withheld interest amount ofRs. 35,01,762/- (Rupees Thirty-Five Lakhs One Thousand Seven Hundredand Sixty-Two Only) which is payable for the duration from the date ofrefund order that is 30.3.2021 till the date of actual payment that is12.09.2022. 4.He also highlights the fact that the refund order dated 30.03.2021 wasamended by way of an order dated 28.09.2021 under Section 154 of the Actand in terms thereof, the petitioner has paid taxes to the tune ofRs.4,06,60,351/- (Rupees Four Crores Six Lakhs Sixty Thousand ThreeHundred and Fifty-One Only) which was more than the total tax liability andas such was entitled to Rs.4,12,64,138/- (Rupees Four Crores Twelve LakhsSixty-Four Thousand One Hundred and Thirty-Eight Only)after adjustmentmade against the demand of previous assessment years. 5.However, the interest component to the tune of Rs.23,50,239/-(Rupees Twenty-Three Lakhs Fifty Thousand Two Hundred and Thirty-NineOnly)wasonlycomputedtill30.03.2021andthesumofRs.4,12,58,708/- (Rupees Four Crores Twelve Lakhs Fifty-Eight ThousandSeven Hundred and Eight Only) was refunded on 12.09.2022, after apassage of 18 months and no interest for the said period has been granted bythe respondent no. 01. 6.We note the prayer as made in the writ petition is primarily for adirection to the respondent no. 01 to pay a sum of Rs. 35,01,762/- (RupeesThirty-Five Lakhs One Thousand Seven Hundred and Sixty-Two Only). 7.The learned counsel has drawn our attention to Page 49 which is Annexure-P-6 of the paperbook to contend that a representation dated09.01.2023 has been made by the Chartered Accountant of the petitionerwith a prayer to issue balance interest for the remaining period that is from31.03.2021 to 12.09.2022. He also states that the said representation has notbeen decided till date. 8.Mr. Sanjay Kumar, learned counsel for the revenue has drawn ourattention to Section 244(A)(2) to contend that the payment of interest shalldepend upon the delay if any caused attributable to the assessee, then thesaid period shall be excluded. He says that the authority concerned has todecide before deciding the payment of interest, as to who was responsiblefor the delay. 7.The learned counsel has drawn our attention to Page 49 which is Annexure-P-6 of the paperbook to contend that a representation dated09.01.2023 has been made by the Chartered Accountant of the petitionerwith a prayer to issue balance interest for the remaining period that is from31.03.2021 to 12.09.2022. He also states that the said representation has notbeen decided till date. 8.Mr. Sanjay Kumar, learned counsel for the revenue has drawn ourattention to Section 244(A)(2) to contend that the payment of interest shalldepend upon the delay if any caused attributable to the assessee, then thesaid period shall be excluded. He says that the authority concerned has todecide before deciding the payment of interest, as to who was responsiblefor the delay. 9.Mr. Kumar states appropriate be that a direction is given to therespondents to decide the representation as submitted by the petitioner atAnnexure P6 within a time bound manner. 10.If that be so, without adverting to the merits of the contentions asadvanced by the learned counsel for the petitioner, we direct the respondentsto decide the Annexure-P-6 dated 09.01.2023 within a period of 10 (ten)weeks from today as an outer limit and communicate the decision thereof tothe petitioner. 11.With the above, the petition along with pending application isdisposed of. V. KAMESWAR RAO, J JULY 24, 2025tg VINOD KUMAR, J