Delhi High Court
Krbl Limited vs Deputy Commissioner Of Income Tax ... on 1 November, 2022
Neutral Citation Number: 2022/DHC/004600
$~96
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15068/2022
KRBL LIMITED ..... Petitioner
Through : Ms. Ananya Kapoor with Mr.Sumit
Lalchandani, Advocates.
versus
DEPUTY COMMISSIONER OF INCOME
TAX CIRCLE 13(1), DELHI AND ORS ..... Respondents
Through : Mr. Ajit Sharma, Senior Standing
Counsel for Revenue along with
Mr.A.Renganath, Advocate.
% Date of Decision: 01st November, 2022
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
JUDGMENT
MANMOHAN, J (ORAL):
CM APPL. 46553/2022 (for exemption)
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) 15068/2022
1. Present writ petition has been filed seeking a direction to the
Respondents to issue the refund of Rs.15,03,89,270/- along with up-to-date
interest being admittedly due to the Petitioner pursuant to appeal effect order
dated 05th April, 2021 arising out of order of CIT(A), pass the appeal effect
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:02.11.2022
18:31:18
Neutral Citation Number: 2022/DHC/004600
order pursuant to ITAT order dated 09th May, 2022 as well as issue
additional refund of Rs.17,96,10,730/- along with up-to-date interest and to
release the refund of Rs.60,00,000/- seized at the time of search along with
up-to-date interest due to the Petitioner pursuant to the ITAT order dated
09th May, 2022.
2. Learned counsel for the Petitioner states that the ITAT vide order
dated 09th May, 2022, decided all issues in favour of the Petitioner and the
entire additions were deleted. She states that the Petitioner is now entitled to
a refund of remaining taxes paid under protest amounting to
Rs.33,00,00,000/- along with applicable interest under Sections
244A/244A(1A) of the Income Tax Act, 1961 ('the Act').
3. Learned counsel for the Petitioner states that the Petitioner has filed
letters dated 20th May, 2022 and 11th July, 2022 with the Respondents for
passing of an appeal effect order pursuant to the ITAT order and also for
release of refunds legally due to the Petitioner, but to no avail. She submits
that non-issuance of refund is in violation of Article 265 of the Constitution
of India and also against Sections 237 and 240 of the Act.
4. Issue notice. Mr.Ajit Sharma, learned senior standing counsel accepts
notice on behalf of the Respondents-Revenue. He states that the Revenue is
in the process of filing an appeal against the order of the ITAT.
5. Having heard learned counsel for the parties, this Court is of the view
that the Respondents-Revenue has had sufficient time to file an appeal
against the order of the ITAT. In any event, in accordance with the mandate
of law, the appeal effect order has to be passed within three months of
passing the appeal order.
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:02.11.2022
18:31:18
Neutral Citation Number: 2022/DHC/004600
6. Keeping in view the limited prayer sought in the present writ petition,
the same is disposed of along with the pending application with a direction
to the Respondents-Revenue to consider:-
(i) Issue of refund of Rs.15,03,89,270/- along with up-to-date interest
being admittedly due to the Petitioner pursuant to appeal effect
order dated 05th April, 2021 arising out of order of CIT(A);
(ii) Passing an appeal effect order pursuant to ITAT order dated 09th
May, 2022; and
(iii) Issue additional refund of Rs.17,96,10,730/- along with up-to-date
interest.
7. The necessary appeal effect order and payments of refunds shall be
made within a period of six weeks. The rights and contentions of all the
parties are left open.
MANMOHAN, J
MANMEET PRITAM SINGH ARORA, J
NOVEMBER 01, 2022
KA
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:02.11.2022
18:31:18
