RIPS CONSULTANCY SERVICES v. INCOME TAX OFFICER WARD 45 (4)

Delhi High Court · 21 Oct 2020 · 2020:DHC:3099-DB
Manmohan; Sanjeev Narula
W.P (C) No.7555/2020
2020:DHC:3099-DB
tax petition_dismissed

AI Summary

The Delhi High Court disposed of the writ petition after the petitioner received the tax refunds and directed the respondent to pay interest on delayed refunds under Section 244A of the Income Tax Act within eight weeks.

Full Text
Translation output
W.P (C) No.7555/2020 HIGH COURT OF DELHI
W.P.(C) 7555/2020
RIPS CONSULTANCY SERVICES ...... Petitioner
Through: Mr.Mukesh Gupta, Advocate.
VERSUS
INCOME TAX OFFICER WARD 45 (4) ...... Respondent
Through: Mr.Ruchir Bhatia, with Ms. Mansie Jain and Mr. Chandratanay Chaube, Advocates.
Date of Decision: 21st October, 2020
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
JUDGMENT
MANMOHAN, J

1. The petition has been heard by way of video conferencing.: (Oral)

2. Present writ petition had been filed seeking grant of refund determined under Section 143(1) of the Income Tax Act, 1961 for the Assessment Years 2017-2018, 2018-19 and 2019-20 along with interest under Section 244A of the Act.

3. In the present petition, it had been averred that the respondent contrary to the mandatory language of Section 143(1)(e) of the Act had not released the refunds determined under Section 143(1) of the Act for Assessment Years 2017- 18, 2018-19, 2019-20 and that too without giving any reasons. 2020:DHC:3099-DB W.P (C) No.7555/2020

4. On the last date of hearing, Mr. Ruchir Bhaita, learned counsel for respondent had taken time to obtain instructions.

5. Today, learned counsel for petitioner admits that the petitioner has received the refund sought for in the present petition. He, however, states that no interest has been paid till date of payment under Section 244A of the Act.

6. Learned counsel for respondent assures and undertakes to this Court that the petitioner’s request for payment of interest under Section 244A of the Act shall be processed by respondent no.2 within eight weeks in accordance with law.

7. The undertaking given by learned counsel for the respondent is accepted by this Court and respondent is held bound by the same.

8. Recording the aforesaid undertaking, the present writ petition stands disposed of.

9. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J OCTOBER 21, 2020 AS