Orchid Biomedical Systems,Rep. By Its v. The Joint Commissioner Ofincome Tax, Range-1, And Anr.…

Esha IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 250 of 2023 ORCHID BIOMEDICAL SYSTEMS,REP. BY ITS PARTNER, DEEPAK G.TRIPATHI … PETITIONER VS THE JOINT COMMISSIONER OFINCOME TAX, RANGE-1, AND ANR.… RESPONDENTS Mr Nigel Fernandes, Advocate for the Petitioner. Ms Susan Linhares, Standing Counsel for Respondent No. 1. P.C.: CORAM:M. S. SONAK & BHARAT P. DESHPANDE, JJ.DATED:6[th] SEPTEMBER 2023 1.Heard Mr Nigel Fernandes for the Petitioner and Ms SusanLinhares for Respondent No. 1. This Petition was instituted because the Respondents were 2.This Petition was instituted because the Respondents werenot refunding an amount of 81,15,589/-, which was due to the₹Petitioner, inter alia, pursuant to the decision of this Court in TaxAppeal No. 48 of 2015 decided on 07.10.2020. 3.However, during the pendency of this Petition, this amountof 81,15,589/- was refunded to the Petitioner. However, it is₹the Petitioner’s case that there was a delay and interest for threemonths was not paid to the Petitioner. The Petitioner alsocontended that the additional interest under Section 244A(1A) ofthe I.T. Act was also not paid to the Petitioner. 4.Mr Nigel Fernandes has given us a chart/calculation sheet,according to which, the Petitioner claims interest of 6,69,485/-.₹A copy of this chart/calculation sheet is also furnished to MsLinhares. 5.Considering the fact that the entire principal amount of₹ 81,15,589/- is already paid to the Petitioner, we dispose of thisPetition by directing Respondent No. 1 to treat the Petition andthe chart/calculation sheet now furnished to Ms Linhares asPetitioner’s representation for payment of interest of 6,69,485/-.₹The Joint Commissioner of Income Tax must dispose of thisrepresentation within three months from today. The JointCommissioner should consider granting of opportunity ofhearing to the Petitioner or their Representative before taking adecision on their representation. The decision must becommunicated to the Petitioner within three months from today. 6.In case the Petitioner is aggrieved by the decision of theJoint Commissioner of Income Tax, liberty is granted to thePetitioner to challenge the same by filing appropriate proceedings. 7.The Petition is disposed of with the above directions, withno order as to costs. 8.All concerned to act on an authenticated copy of thisOrder. BHARAT P. DESHPANDE, J. M. S. SONAK, J. VAIGANKAR Digitally signed by VAIGANKAR ESHA SAINATH ESHA SAINATHDate: 2023.09.07 14:16:07 +05'30'Page 2 of 26[th] September 2023