Sumitomo Corporation v. Deputy Commissioner Of Income Tax Circle 3.1.2 International Taxation New Delhi

$~63-77 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7581/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 64 + W.P.(C) 7583/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. Through: 65 + W.P.(C) 7586/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 66 + W.P.(C) 7588/2024 SUMITOMO CORPORATION NEW DELHI ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 67 + W.P.(C) 7590/2024 SUMITOMO CORPORATION NEW DELHI ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 68 + W.P.(C) 7592/2024 SUMITOMO CORPORATION NEW DELHI ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 69 + W.P.(C) 7593/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 70 + W.P.(C) 7595/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 71 + W.P.(C) 7596/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. 72 + W.P.(C) 7598/2024 Sanju Sharma, Advocate. SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 71 + W.P.(C) 7596/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. 72 + W.P.(C) 7598/2024 Sanju Sharma, Advocate. SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 73 + W.P.(C) 7600/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 74 + W.P.(C) 7601/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 75 + W.P.(C) 7602/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. Through: 76 + W.P.(C) 7603/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. 77 + W.P.(C) 7604/2024 SUMITOMO CORPORATION ..... Petitioner Through: Mr. Himanshu S. Sinha, Mr. Bhuwan Dhoopar, Mr. Parash Biswal, Mr. Jainendra Singh Kataria, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3.1.2 INTERNATIONAL TAXATION NEW DELHI ..... Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC and Mr. Sanju Sharma, Advocate. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE AMIT BANSALO R D E R% 24.05.2024 CM APPL. 31526/2024 (Exemption) in W.P.(C) 7581/2024 CM APPL. 31530/2024 (Exemption) in W.P. (C) 7583/2024CM APPL. 31537/2024 (Exemption) in W.P. (C) 7586/2024CM APPL. 31540/2024 (Exemption) in W.P. (C) 7588/2024CM APPL. 31544/2024 (Exemption) in W.P. (C) 7590/2024 CM APPL. 31548/2024 (Exemption) in W.P. (C) 7592/2024CM APPL. 31549/2024 (Exemption) in W.P. (C) 7593/2024CM APPL. 31554/2024 (Exemption) in W.P. (C) 7595/2024CM APPL. 31557/2024 (Exemption) in W.P. (C) 7596/2024CM APPL. 31561/2024 (Exemption) in W.P. (C) 7598/2024CM APPL. 31566/2024 (Exemption) in W.P. (C) 7600/2024CM APPL. 31568/2024 (Exemption) in W.P. (C) 7601/2024CM APPL. 31570/2024 (Exemption) in W.P. (C) 7602/2024CM APPL. 31575/2024 (Exemption) in W.P. (C) 7603/2024CM APPL. 31578/2024 (Exemption) in W.P. (C) 7604/2024 Allowed, subject to all just exceptions. Applications stand disposed of. CM APPL. 31548/2024 (Exemption) in W.P. (C) 7592/2024CM APPL. 31549/2024 (Exemption) in W.P. (C) 7593/2024CM APPL. 31554/2024 (Exemption) in W.P. (C) 7595/2024CM APPL. 31557/2024 (Exemption) in W.P. (C) 7596/2024CM APPL. 31561/2024 (Exemption) in W.P. (C) 7598/2024CM APPL. 31566/2024 (Exemption) in W.P. (C) 7600/2024CM APPL. 31568/2024 (Exemption) in W.P. (C) 7601/2024CM APPL. 31570/2024 (Exemption) in W.P. (C) 7602/2024CM APPL. 31575/2024 (Exemption) in W.P. (C) 7603/2024CM APPL. 31578/2024 (Exemption) in W.P. (C) 7604/2024 Allowed, subject to all just exceptions. Applications stand disposed of. CM APPL. 31527/2024 (64 Days Delay in Refiling) in W.P.(C)7581/2024CM APPL. 31531/2024 (64 Days Delay in Refiling) in W.P.(C) 7583/2024CM APPL. 31538/2024 (64 Days Delay in Refiling) in W.P.(C)7586/2024CM APPL. 31616/2024 (64 Days Delay Refiling) in W.P.(C) 7593/2024CM APPL. 31555/2024 (64 Days Delay in Refiling) in W.P.(C)7595/2024CM APPL. 31558/2024 (64 Days Delay in Refiling) in W.P.(C)7596/2024CM APPL. 31562/2024 (64 Days Delay in Refiling) in W.P.(C)7598/2024CM APPL. 31567/2024 (64 Days Delay in Refiling) in W.P.(C)7600/2024CM APPL. 31569/2024 (64 Days Delay in Refiling) in W.P.(C)7601/2024CM APPL. 31571/2024 (64 Days Delay in Refiling) in W.P.(C)7602/2024CM APPL. 31576/2024 (64 Days Delay in Refiling) in W.P.(C)7603/2024 CM APPL. 31579/2024 (64 Days Delay in Refiling) in W.P.(C)7604/2024 Bearing in the mind the disclosures made, the delay of 64 days’ in filing the appeals is condoned. The applications shall stand disposed of. W.P.(C) 7581/2024W.P.(C) 7583/224W.P.(C) 7586/2024W.P.(C) 7588/2024W.P.(C) 7590/2024W.P.(C) 7592/2024W.P.(C) 7593/2024 W.P.(C) 7595/2024W.P.(C) 7596/2024 W.P.(C) 7598/2024W.P.(C) 7600/2024 W.P.(C) 7601/2024 W.P.(C) 7602/2024W.P.(C) 7603/2024 [W.P.(C) 7604/2024 ] 1.The solitary relief which is claimed in the instant writ petitions reads thus:- “a) Issuance of a writ of mandamus directing the Respondent to give effect to the order passed by the ITAT in ITA 3944/Del/1999 dated February 27, 2014 which has been upheld by Hon’ble High Court of Delhi in appeal no. ITA/716/2014 dated November 16, 2015 and Hon’ble Supreme Court in SLP No. 12118/2016 vide order dated July 29, 2016 and consequently issue the refund of Rs. 2,04,506/- for assessment year 1993-94 along with the applicable interest u/s 244A of the Act.” 2.The petitioners are essentially aggrieved by a failure on the part of the respondents to pass appeal effect orders and to process the consequential refunds. The details pertaining to the claims which still subsist have been set out in the form of a chart which has been handed over by Mr. Sinha, learned counsel appearing for the writ petitioners and which reads thus:- “REFUND SUMMARY CHART [FOR ASSESSMENT YEARS (AYs) IN WHICH NO APPEAL EFFECT ORDER HAS BEEN PASSED REFUND SUMMARY CHART [FOR ASSESSMENT YEARS IN WHICH APPEAL EFFECT ORDER HAS BEEN PASSED] This is a digitally signed order.The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.The Order is downloaded from the DHC Server on 29/05/2024 at 11:54:57 Order by ITAT dated February 10, 2020 [M.A. No.735/Del/2019] [The appeal effect order was passed on September 21, 2020, but no refund has been determined and issued (refer to pages 213-214 of the writ petition for the appeal effect order)] Total refund due of Rs. 34,12,09,876” 3.In view of the aforesaid, Mr. Bhatia, learned counsel appearing for the respondent, on instructions, states that subject to verification of all facts and contentions on merits being kept open, the claim shall be duly examined and disposed of in accordance with law within a period of six weeks from today. The statement so made is recorded and accepted. 4.The writ petitions shall stand disposed of on the above terms. YASHWANT VARMA, J MAY 24, 2024/RW AMIT BANSAL, J