MUFG BANK, LTD. v. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

Delhi High Court · 17 Sep 2020 · 2020:DHC:2788-DB
Manmohan; Sanjeev Narula
W.P. (C) 1888, 1889, 1891 & 1893 of 2020
2020:DHC:2788-DB
administrative appeal_allowed

AI Summary

The Delhi High Court granted respondent no.1 a three-week extension to comply with refund orders delayed due to COVID-19 isolation, emphasizing proper interest computation and payment.

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W.P. (C) 1888, 1889, 1891 & 1893 of 2020 HIGH COURT OF DELHI
W.P. (C) 1888/2020
MUFG BANK, LTD. ..... Petitioner
Through: Mr. Hiten Chande, Ms. Jasmin Amalsadvala, Mr. Sparsh Bhargava, Advocates.
VERSUS
ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ...... Respondents
Through: Mr. Raghvendra Singh, Advocate for respondents No.1 to 3.
Mr. Ravi Prakash, Advocate with Mr. Farman Ali, Mr. Aman Malik and Mr. Mohammad Shahan Ulla, Advocates for respondent No.4.
W.P. (C) 1889/2020
VERSUS
respondents.
2020:DHC:2788-DB
W.P. (C) 1891/2020
VERSUS
Mr. Siddharth Khatana, Advocate for respondent No.4-UOI.
W.P. (C) 1893/2020
VERSUS
Mr. Siddharth Khatana, Advocate for respondent No.4-UOI.
Date of Decision: 17th September, 2020
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
JUDGMENT
MANMOHAN, J: (Oral)
C.M.No.22967/2020 in W.P.(C) No.1888/2020 C.M.No.22966/2020 in W.P.(C) No.1889/2020
C.M.No.23030/2020 in W.P.(C) No.1891/2020 C.M.No.22962/2020 in W.P.(C) No.1893/2020

1. The applications have been heard by way of video conferencing.

2. Present applications have been filed by respondent no. 1 seeking three weeks additional time to comply with the order dated 02nd September, 2020.

3. It is pertinent to mention that a batch of six writ petitions had been disposed of with direction to the respondent nos.[1] to 3 to credit the refund amount along with interest in the petitioners’ account within two weeks.

4. In the present applications, it has been averred that respondent no.1 has complied with the orders dated 02nd September, 2020 with respect to the assessment years 2011-12 and 2014-15. It is, however, averred that during the last two weeks, many persons who worked on the same floor as respondent no.1, have tested positive for Corona virus and, therefore, respondent no.1 and all its staff have been in isolation following the Covid- 19 protocol. It is further averred that it is only recently that respondent no.1 has come out of isolation.

5. Issue notice.

6. Mr.Hiten Chande, Advocate accepts notice on behalf of the petitioners. He states that for the assessment year i.e. 2011-12, the interest amount has not been properly computed. Mr.Hiten is given liberty to file an appropriate application in this regard.

7. Keeping in view the aforesaid facts, present applications are allowed and respondent no. 1 is granted three weeks additional time to comply with the order dated 2nd September, 2020 in letter and spirit. It is clarified that interest amount shall be paid till the date of payment and the computation of interest shall be enclosed with the payment, in accordance with law.

8. 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 SEPTEMBER 17, 2020 KA