Delhi High Court
Amadeus It Group Sa (Earlier ... vs Assistant Commissioner Of Income ... on 15 December, 2021
$~36
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14295/2021
AMADEUS IT GROUP SA (EARLIER AMADEUS
GLOBAL TRAVEL DISTRIBUTION SA) ..... Petitioner
Through: Mr. Ajay Vohra, Senior Advocate with
Mr. Neeraj Jain and Mr. Aniket D.
Agrawal, Advocates.
versus
ASSISTANT COMMISSIONER
OF INCOME TAX & ORS. ..... Respondents
Through: Mr. Sunil Agrawal, Advocate.
% Date of Decision: 15th December, 2021
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVING CHAWLA
JUDGMENT
MANMOHAN, J (Oral):
CM Appl. 45086/2021 (for exemption)
Allowed, subject to all just exceptions.
Accordingly, present application stands disposed of.
W.P.(C) 14295/2021
1. Present writ petition has been filed seeking directions to the
respondents to grant refund of taxes paid/ deposited by the petitioner for the
assessment years 1996-97 to 2016-17 along with applicable interest.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:17.12.2021
11:53:20
2. Learned senior counsel for the petitioner states that petitioner is a
foreign company (being a non-resident incorporated under the laws of
Spain) and part of Amadeus Group of Companies, the petitioner was merged
with Amadeus IT Holding SA with effect from 01st August 2016.
3. He states that the petitioner filed its return of income for the
assessment year 1996-97 on 26th February 1999 declaring NIL income. He
further states that the assessing officer vide order dated 23rd March 1999
under section 143(3) of the Act assessed the total income of the petitioner at
Rs.13,00,83,258/-.
4. He further states that the petitioner preferred an appeal before the
First Appellate Authority, viz., the Commissioner of Income Tax Appeals
against the order dated 23rd March, 1999. The Appellate Authority vide
order dated 23rd March, 2000 upheld the findings of the assessing officer
regarding permanent establishment and attribution of income to a PE.
5. Learned senior counsel for the petitioner states that the petitioner,
being aggrieved by the substantive findings of the CIT(A) upholding the
assessment order, filed statutory appeal under Section 253 of the Income
Tax Act, 1961 (hereinafter referred to as 'Act') before the Income Tax
Appellate Tribunal, New Delhi. The Appellate Tribunal vide common order
dated 30th November 2007 partly allowed the appeals of the petitioner as a
result of which, the NIL income returned by the petitioner stood accepted.
6. He further states that this Court vide separate orders dated 24th
January, 2011 dismissed both the appeals preferred by the petitioner and the
revenue, thereby upholding the findings/ conclusions arrived at by the
Tribunal as a result of which the Nil income returned by the Petitioner stood
affirmed which in turn makes the petitioner entitled to refund of the entire
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:17.12.2021
11:53:20
taxes deposited/ paid, along with applicable interest.
7. He further states that the petitioner as well as the Revenue are
currently in appeal against the said order(s) of this Court before the Supreme
Court. He, however, states that the Supreme Court has not granted any stay
on the operation of the order(s) of this Court. He submits that refund due to
the petitioner cannot be withheld merely on the ground that issue is pending
final adjudication before the Supreme Court.
8. Issue notice.
9. Mr. Sunil Agrawal, learned counsel for accepts notice on behalf of the
respondents. He states that by way of the present writ petition, the petitioner
seeks refund of, as many as, twenty assessment years in one go. He further
states that no cause of action has arisen in the recent past and therefore, the
present writ petition is not maintainable.
10. Having heard learned counsel for the parties, this Court finds that the
petitioner prior to the filing of the present writ petition had made a request to
respondent no.1 vide application dated 5th August, 2021 requesting thereby
to respondent no.1 to grant refund of income tax due for the assessment
years 1996-97 to 2016-17. However, the said application has not been
decided till date despite various reminders. Consequently, this Court is of
the view that the petitioner has the cause of action to maintain the present
writ petition.
11. This Court is also of the view that Section 240 of the Act embodies
the salutary principle of right of the assessee to receive refund of tax which
becomes due to the assessee as a result of any order passed in appeal.
12. Accordingly, the present writ petition is disposed of with the
directions that respondent No.1 shall process the case of the petitioner for
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:17.12.2021
11:53:20
refund of taxes paid/deposited by the petitioner for the assessment years
1996-97 to 2016-17 and refund the same along with applicable interest in
accordance with law within three months.
13. It is clarified that the process of refund is subject to the order to be
passed by the Apex Court in the appeals already pending before it. This
Court also clarifies that it has not expressed any opinion on the quantum of
refund.
14. With the aforesaid directions, present writ petition stands disposed of.
MANMOHAN, J
NAVIN CHAWLA, J
DECEMBER 15, 2021
js
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:17.12.2021
11:53:20
