Wp/9641/2019 Of M/S.dxn Manufacuturing v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS M/s.DXN Manufacturing (India) Pvt. Limited(Formerly known as “M/s.DXN Herbal Manufacturing (India) Pvt. Ltd”)Represented by its DirectorMohd Suffisyazwi Bin Bahar...Petitioner in both W.Ps Assistant Commissioner of Income-TaxPondicherry Circle2[nd] and 3[rd] Floor, Kannaiah Business Centre378 to 386, M.G.RoadPondicherry. ..Respondent in both W.Ps. Prayer: Writ Petitions filed under Article 226 of theConstitution of India praying for issuance of a Writ of Mandamusdirecting the respondent herein to issue orders pursuant to thejudgment of this Hon'ble Court in T.C.A.Nos.342 and 341 of 2007and give effect to all other consequences that may follow andgrant the refund due along with interest under Section 244A ofthe Income Tax Act, 1961 to the petitioner herein and pass suchfurther or other orders as this Hon'ble Court may deem fit andproper in the circumstances of the case and thus render justice. For Petitioner: Mr.N.Senthil Kumar (In both W.Ps) Mr.N.Senthil Kumar, learned counsel on record for writpetitioner and Mr.A.N.R.Jayaprathap, learned Junior StandingCounsel (Income Tax) on behalf of lone respondent are beforethis Court. https://hcservices.ecourts.gov.in/hcservices/ 2. With consent of learned counsel on both sides, main writpetitions are taken up and both writ petitions are beingdisposed of. 3. The entire matter turns on a narrow compass. Subjectmatter of these writ petitions arise under 'Income Tax Act,1961' ('IT Act' for brevity). 4. Writ petitioner, which is a juristic person i.e., PrivateLimited Company, had certain issues with regard to assessmentfor the Assessment Years 2003-04 and 2004-05. To be noted,Assessment Year 2003-04 is subject matter of W.P.No.9650 of 2019and Assessment Year 2004-05 is subject matter of W.P.No.9641 of2019. 5. These issues were carried in successive appeals whichultimately culminated in statutory appeals in this Court interalia under Section 260-A of IT Act. Those statutory Tax Appealsbefore Hon'ble Division Bench of this Court are T.C.A.Nos.341and 342 of 2007 for the two Assessment Years 2003-04 and 2004-05respectively. 6. There is no disputation that these appeals in this Courtended in favour of writ petitioner. There is also nodisputation that the orders in these appeals being a commonorder dated 21.06.2018 has been given legal quietus. In otherwords, this order has attained finality. Under suchcircumstances, respondent is under a statutory obligation underSection 153(5) of IT Act to give effect to the order within atime frame of three months. 7. Be that as it may, in the light of the trajectory, whichthe hearing has taken today, it may not be necessary to advertto more facts with elaboration and in detail. 8. Learned Revenue Counsel, on instructions, submitted thatrespondent does have the statutory obligation under Section 153(5) of IT Act, but the delay was owing to a technical glitch.Technical snag in the software which goes by the name ITBA viz.,Income Tax Business Application data collection process at CPCviz., Centralised Processing Centre in Bangalore is the reasonfor delay, is learned Revenue counsel's say. 9.Learned counsel for Revenue submitted that the technicalsoftware snag has since been rectified and that necessary ordersfor giving effect to order dated 21.06.2018 in TCA Nos.341 and342 of 2007 will be issued within four weeks from the date ofreceipt of a copy of this order. As this answers the prayers inthese writ petitions, these two writ petitions are disposed of,recording the aforesaid submission of Revenue that orders giving https://hcservices.ecourts.gov.in/hcservices/ effect to order dated 21.06.2018 in TCA Nos.341 and 342 of 2007will be passed and communicated to the writ petitioner withinfour weeks from the date of receipt of a copy of this order. Nocosts. 9.Learned counsel for Revenue submitted that the technicalsoftware snag has since been rectified and that necessary ordersfor giving effect to order dated 21.06.2018 in TCA Nos.341 and342 of 2007 will be issued within four weeks from the date ofreceipt of a copy of this order. As this answers the prayers inthese writ petitions, these two writ petitions are disposed of,recording the aforesaid submission of Revenue that orders giving https://hcservices.ecourts.gov.in/hcservices/ effect to order dated 21.06.2018 in TCA Nos.341 and 342 of 2007will be passed and communicated to the writ petitioner withinfour weeks from the date of receipt of a copy of this order. Nocosts. Sd/- Assistant Registrar //True Copy// Sub Assistant RegistrarvsmToAssistant Commissioner of Income-TaxPondicherry Circle2[nd] and 3[rd] Floor, Kannaiah Business Centre378 to 386, M.G.RoadPondicherry. +2 ccs to Mr.K.Ravi, Advocate, S.R.No.52453+1 cc to Mr.A.P.Srinivas, Advocate, S.R.No.52809W.P.Nos.9641 and 9650 of 2019NR(CO)SSM(24/07/2019)