M/S. Saipem India Projects Private Limited v. The Deputy Commissioner Of Income-Tax International Taxation - 1(2), Bsnl Building, Tower 1, Chennai 600 006

IN THE HIGH COURT OF JUDICATURE AT MADRASDATE: 03.09.2021CORAM THE HONOURABLE MR.JUSTICE M.SUNDARW.P.Nos.17754, 17756, 17758, 17761, 17762, 17764 of 2021 W.P.No.17754 of 2021 M/s. Saipem India Projects Private Limited,No. 4, Fourth lane, Yaralagadda Towers, Nungambakkam High Road, Chennai - 600 034 Represented by its DirectorMr. Kozhalmannam parameswaran Ramaswamy ... Petitioner in all writ Petition Vs. 1. The Deputy Commissioner of Income-tax International Taxation - 1(2), BSNL Building, Tower 1, Chennai 600 006. 2. The Commissioner of Income-tax, International Taxation -1, BSNL Building, Tower 1, No.16, Greams Road, Chennai 600 006. 3. The Deputy Director of Income Tax(TDS)Centralized Processing Cell,Aaykar Bhawan, Sector – 3, Vaishali, Ghaziabad-201 010 ... Respondents (3[rd] respondent has been suo-moto impleaded by this Court vide this order) Writ petition filed under Article 226 of the Constitution ofIndia for issuance of writ of Mandamus or any other appropriatewrit order or direction to the first respondent to refund thetax of Rs. 8,02,746 determined in the giving effect order passedin F. No. AAAC17915F/2017-18 for AY 2010-11 dated 20.02.2018along with interest under section 244A of the Act till the dateof actual issuance / disbursement of such refund within suchreasonable time. W.P.No.17756 of 2021: Writ Petition filed under Article 226 ofthe constitution of India for issuance of writ of mandamus todirect the 1st Respondent to refund the tax of Rs.1,522,814determined in the giving effect order passed in F.No.AAAC17915F/2017- 18 for AY 2011-12 dated 20.02.2018 along with interestunder section 244A of the Act till the date of actual issuance/disbursement of such refund within such reasonable time as thishonble Court may think appropriate. W.P.No.17758 of 2021: Writ Petition filed under Article 226 ofthe constitution of India for issuance of writ of mandamus todirect the 1st Respondent to refund the tax of Rs.2,543,182determined in the giving effect order passed in F.No.AAAC17915F/2017- 18 for AY 2012-13 dated 20.02.2018 along with interestunder section 244A of the Act till the date of actual issuance/disbursement of such refund within such reasonable time as thishonble Court may think appropriate. W.P.NO.17761 of 2021:Writ Petition filed under Article 226 ofthe constitution of India for issuance of writ of mandamus todirect the 1st Respondent to refund the tax of Rs.3,024,277determined in the giving effect order passed in F.No.AAAC17915F/2017- 18 for AY 2013-14 dated 20.02.2018 along with interestunder section 244A of the Act till the date of actual issuance/disbursement of such refund within such reasonable time as thishonble Court may think appropriate. W.P.No.17762 of 2021: Writ Petition filed under Article 226 ofthe constitution of India for issuance of writ of mandamus todirect the 1st Respondent to refund the tax of Rs.2,965,630determined in the giving effect order passed in F.No.AAAC17915F/2017- 18 for AY 2014-15 dated 20.02.2018 along with interestunder section 244A of the Act till the date of actual issuance/disbursement of such refund within such reasonable time as thishonble Court may think appropriate. W.P.No.17764 of 2021: Writ Petition filed under Article 226 ofthe constitution of India for issuance of writ of mandamus todirect the 1st Respondent to refund the tax of Rs.2,588,689determined in the giving effect order passed inF.No.AAAC17915F/2017- 18 for AY 2015-16 dated 20.02.2018 alongwith interest under section 244A of the Act till the date ofactual issuance/ disbursement of such refund within suchreasonable time as this honble Court may think appropriate. For Petitioner : Mr.S.P. Chidambaram In all W.Ps.For Respondent : Ms.Hema Muralikrishnan Standing Counsel (Income Tax) in all W.Ps. COMMON ORDER W.P.No.17764 of 2021: Writ Petition filed under Article 226 ofthe constitution of India for issuance of writ of mandamus todirect the 1st Respondent to refund the tax of Rs.2,588,689determined in the giving effect order passed inF.No.AAAC17915F/2017- 18 for AY 2015-16 dated 20.02.2018 alongwith interest under section 244A of the Act till the date ofactual issuance/ disbursement of such refund within suchreasonable time as this honble Court may think appropriate. For Petitioner : Mr.S.P. Chidambaram In all W.Ps.For Respondent : Ms.Hema Muralikrishnan Standing Counsel (Income Tax) in all W.Ps. COMMON ORDER Read this in conjunction with and in continuation of earlierproceedings made in the captioned writ petitions being commonproceedings dated 26.08.2021, which reads as follows:'Mr.S.P.Chidambaram, learned counsel for writpetitioner in all the six writ petitions is before thisvirtual Court. 2. Learned counsel submits that it is a case ofrefund with interest and learned counsel draws attentionof this Court inter alia to page 330 of typed set ofpapers. Refund is sought with interest under Section244A of the Income Tax Act, 1961.3. To be noted, there is a request from the writpetitioner for adjustment of refund towards pre-depositin a appeal.4. Be that as it may, Ms.Hema Muralikrishnan,Senior Standing counsel accepts notice on behalf of boththe respondents in all the six writ petitions andrequests for a week's time to get instructions andrevert to this Court. Registry to show the name ofRevenue counsel in the next listing.List in the Motion list on Friday i.e.,03.09.2021.' 2. Today, Ms.Hema Muralikrishnan, learned Senior StandingCounsel, who has accepted notice on behalf of two respondents,is before this Virtual Court. 3.Mr.S.P. Chidambaram, learned counsel for writpetitioner, who is before this Virtual Court, reiterates theearlier submissions. 4. With the consent of learned counsel on both sides i.e.,learned counsel for writ petitioner and learned Revenue counsel,captioned main writ petitions are taken up. 5. Revenue has filed a counter affidavit and both sides arein agreement that Paragraph 4 of the counter affidavit seals theissue in the writ petition. Paragraph 4 of the counteraffidavit of Revenue sworn to by the Deputy Commissioner of https://hcservices.ecourts.gov.in/hcservices/ Income Tax, International Taxation – 1(2), BSNL Building, Tower1, No.16, Greams Road, Chennai – 600 006 reads as follows:'4. It is submitted that the writ filed beforethis Court is premature as the petitioner is supposedto apply for refund on TRACES portal first. Intereston the same shall be calculated and paid firstly fromthe date of filing of Form No.26B on TRACES to thedate of payment along with the principal amount andthen separately from the date of challan payment tothe date of application via back end approval. TheTRACES portal as on today does not have functionallyfor issuing interest on refund from the date ofpayment of challan. Therefore, it has to proceed asexplained above. The petitioner, without adopting theclear path available for getting refund and intereston the same, has approached this Court prematurely.The petitioner may therefore be directed to seek thealternate and direct remedy available for theresolution of the issue raised before this Court.' 6. The above submission is recorded. However, there is oneother issue. Learned Revenue counsel submits that the refundpertains to Tax Deducted at Source (TDS) and it is with theCentralized Processing Cell, Aaykar Bhawan, Sector – 3,Vaishali, Vaishali, Ghaziabad-201 010. Learned Revenue counselvery fairly submitted that the Officer incharge of the Cell isDeputy Director of Income Tax. Learned Revenue counsel alsofairly submits that if this Court at its discretion suo-motoimpleads the aforementioned Authority and Centre, she wouldaccept notice and a time frame for refund with interest as inParagraph 4 of the counter affidavit supra can be fixed.Therefore, Deputy Director of Income Tax, CentralizedProcessing Cell, Aaykar Bhawan, Sector – 3, Vaishali, Vaishali,Ghaziabad-201 010 is impleaded as the third respondent. LearnedRevenue counsel accepts notice for the third respondent also. 7. In the light of the narrative thus far, the followingorder is passed:a) Writ petitioner will do the needful qua refundqua third respondent within a fortnight from today i.e.,by 17.09.2021. b) The third respondent shall complete the exerciseof refund as captured in paragraph 4 of the counteraffidavit (extracted and reproduced supra elsewhere inthis order) as expeditiously as possible and in anyevent within 12 weeks therefrom i.e., on or before10.12.2021. 8. The above draws the curtains on the captioned writpetitions and this Court places on record its appreciation forthe fair stand taken by the learned Revenue counsel. https://hcservices.ecourts.gov.in/hcservices/ In the light of the above, these writ petitions aredisposed of. No costs. Sd/- Assistant Registrar(CS-IV)//True Copy// Sub Assistant Registrar gpa Note to office: Registry to carry out necessary andconsequential amendments in the case file and ensure that thesame is reflected before uploading this order (to be noted, showin the order also) and obviously when certified copies areissued. To1. The Deputy Commissioner of Income-tax International Taxation - 1(2), BSNL Building, Tower 1, Chennai 600 006.2. The Commissioner of Income-tax, International Taxation -1, BSNL Building, Tower 1, No.16, Greams Road, Chennai 600 006.3. The Deputy Director of Income Tax(TDS)Centralized Processing Cell,Aaykar Bhawan, Sector – 3, Vaishali, Ghaziabad-201 010 +1cc to Mrs.Hema Muralikrishnan, Advocate, S.R.No.44509 W.P.Nos.17754, 17756,17758,17761,17762,17764 of 2021 KSM(CO)CB(17/09/2021)