AWP ASSISTANCE (INDIA) PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1) GURGAON AND ANR

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CWP/5793/2021HC Punjab & HaryanaPHHC01024894202106 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition was infructuous. The Court noted that the refund of Rs. 83,16,370/- along with interest of Rs. 82,403/- under Section 244A of the Income Tax Act, 1961, had already been issued to the assessee on 06.08.2021 and credited on 27.08.2021. Furthermore, in response to the assessee's rectification application for short grant of interest, an order dated 14.02.2024 was passed granting additional interest of Rs. 15,23,232/- under Section 244A. Given these actions by the Revenue, the Court found no further adjudication was required in the present petition. Therefore, the writ petition was dismissed as having been rendered infructuous, and all pending applications were disposed of accordingly.

What were the facts?

The petitioner, AWP Assistance (India) Pvt. Ltd., filed a writ petition challenging an order. The Revenue, Deputy Commissioner of Income Tax Circle 1(1) Gurgaon, filed a reply. The petitioner had filed its return for AY 2018-19 declaring income of Rs. 18,02,05,230/- and claimed a refund of Rs. 95,12,766/-. An intimation under Section 143(1)(a) of the Income Tax Act, 1961, was issued on 10.05.2019, proposing disallowances under Section 43B and 36(1)(va) and raising a demand of Rs. 1,04,34,054/-. The petitioner filed a rectification application on 25.01.2021, stating that the Revenue ignored brought forward TDS credit and only considered current year's TDS. On 06.08.2021, a rectification order was passed, determining a refund of Rs. 83,16,370/- (including Rs. 82,403/- interest u/s 244A) after giving credit of TDS of Rs. 4,55,08,639/-. This refund was credited on 27.08.2021. Subsequently, on 31.08.2021, the petitioner filed another rectification application for short grant of interest u/s 244A, claiming Rs. 16,05,635/-. An order dated 14.02.2024 granted interest of Rs. 15,23,232/- u/s 244A.

What were the issues?

1. Whether the present writ petition is infructuous, considering the refund and interest payments made by the Revenue. (Question of law/mixed law and fact) Assessee's Contention: The petitioner's counsel sought exemption from filing certified copies of certain documents. The main contention, as reflected in the Revenue's reply, is that the petition has become infructuous due to the issuance of refund and interest payments. The petitioner argued that the initial intimation order under Section 143(1)(a) ignored brought forward TDS credit, leading to a demand. They also argued for short grant of interest u/s 244A in a subsequent rectification application. Revenue's Contention: The Revenue argued that the present petition is infructuous as the refund of Rs. 83,16,370/- (including interest of Rs. 82,403/-) was issued on 06.08.2021, and the refund was credited on 27.08.2021. They further stated that in response to the petitioner's rectification application for short grant of interest, an order dated 14.02.2024 was passed granting interest of Rs. 15,23,232/- u/s 244A. The Revenue relied on the orders passed under Section 154 of the Act.

Which sections of the Income-tax Act were involved?

Section 244A,Section 143(1)(a),Section 43B,Section 36(1)(va),Section 154

AI-generated summary — verify with the full judgment below

CWP-5793-202 101+232

IN TH AWP ASSIST DEPUTY CO AND ANR CORAM: H

H Present: M

f SANJEEV P

CM-3362-CW

A annexure R-1 thereof. I deposited as w F R Main case 1. In the r interest 1 (O&M) Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR

TANCE (INDIA) PVT. LTD. Vs.

OMMISSIONER OF INCOME T **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Salil Kapoor, Advocate for th Mr. Varun Issar, Sr. Standing Co for the respondents/Revenue. **** RAKASH SHARMA, J.(Oral) WP-2024 Application has been filed for /1 to R-1/2 and seeking exempt It is stated that reply has been was directed by this Court vide o For the reasons stated in the appl Registry to place the same at app reply filed by the respondents, it thereto have already been paid to AB AND HARYANA AT RH CM-3362-CWP-2024 in/and CWP-5793-2021 (O&M) Date of Decision: 06.11.2024 . . . . Petitioner TAX CIRCLE 1(1) GURGAON . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH he petitioner. ounsel ) r placing on record reply and tion from filing certified copies filed after the costs have been order dated 03.11.2023. lication, the same is allowed. propriate place. t is stated that refund as well as o the petitioner.

d ) 4 r s d s n s MOHIT GOYAL 2024.11.08 13:23 I attest to the accuracy and integrity of this document

CWP-5793-202 2. For the the prel s d 1 o in to c p h r a 1 n d a a in p 2 O s b y a fo O p ( c 1 (O&M) Page 2 of 3 said purpose, it would be approp liminary objections in the reply as “1. That at the very ou submitted that the present petition disposed of as Vide order passed u 14.02.2024 interest u/s 244A of the of Rs. 15,23,232/- has been issu nterest of Rs. 82,403/- was alread otal interest u/s 244A of the Act claimed by the assessee was issued passed U/s 154 of the Act, dated herewith as Annexure R1/1. 2. That In this regard, on p records it is seen that in this case, assessee on 30.11.2018 decla 18,02,05,230/- and claimed refund notice u/s 143(1)(a) of the A disallowance was proposed by CPC and 36(1) (va) of the Act sent to accepted and filed response to ntimation order under section 1 passed by CPC for A.Y. 2018-19 giv 2,91,80,121/- and demand of Rs. 1, On 09.03.2021, assessee filed th stating therein that respondent has brought forward TDS credit and ha year's TDS and has completely ign and deposited in earlier years (also forward TDS credit) which was car On 06.08.2021 rectification order passed by this office determining re (including interest u/s 244A of Rs credit of TDS of Rs. 4,55,08,639/- priate to quote para 1, 2 and 3 of s under: utset it is respectfully n is infructuous and be u/s 154 of the Act dated e Income Tax Act, 1961 ed to the assessee. As dy issued on 06.08.2021 t of Rs. 16,05,635/- as d. The copy of the order 14.2.2023 is appended perusal of the available return was filed by the ring income of Rs. of Rs. 95,12,766/-. Vide Act dated 10.05.2019 C in terms of section 43B o the assessee. Assessee it. On 25.01.2021, the 143(1) of the Act was ving credit of TDS of Rs. ,04,34,054/- was raised. e present writ petition s plainly ignored all the as only looked at current nored all TDS deducted o referred to as brought rried forward in the ITR. u/s 154 of the Act was efund of Rs. 83,16,370/- s. 82,403/- after giving - as per 26AS. The said

f MOHIT GOYAL 2024.11.08 13:23 I attest to the accuracy and integrity of this document

CWP-5793-202 r * a a in p 2 b a A p 3. In view this Cou 4. Writ P infructu 5. All pen

November 06, Mohit goyal 1. Whethe 2. Whethe 1 (O&M) Page 3 of 3 refund was credited to assessee's ba ****7001 on 27.08.2021. The Cop appended herewith as Annexure R1/ 3. Further, on 31.08.2021 as application to the above said or nterest u/s 244A of the Act (Rs. passed u/s 154 of the Act dated 244A of the Income Tax Act, 1961 been issued to the assessee. As inte already issued on 06.08.2021 total Act of Rs. 16,05,635/- as claime paid.”

w of above, we do not find anyth urt in the present petition. Petition is accordingly dismiss uous. nding applications also stand disp

(SANJ , 2024 r speaking/reasoned?

Y r reportable?

Y ank account bearing no. py of the screen shot is /2. ssessee filed rectification rder for short grant of .16,05,635). Vide order 14.02.2024 interest u/s 1 of Rs. 15,23,232/- has erest of Rs. 82,403/- was interest u/s 244A of the ed by the assessee was hing further to be adjudicated by sed as having been rendered posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

y d MOHIT GOYAL 2024.11.08 13:23 I attest to the accuracy and integrity of this document

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