SHRAVAN CHOUDHARY S/O SHRI MADAN GOPAL CHOUDHARY vs. DEPUTY COMMISSIONER OF INCOME TAX,

CW/6217/2020HC RajasthanRJHC02031555202010 July 2020Author: MAHENDAR KUMAR GOYAL2 pages

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What did the High Court hold?

The High Court disposed of the writ petition with a specific direction to the respondents. The Court ordered the respondents to ensure the credit of the refund amount, as mentioned in the approval letter dated 08.06.2020, within a period of three weeks from the date of receiving a certified copy of the Court's order. The Court further stipulated that if the respondents failed to credit the amount within the aforesaid period, the refund would carry interest at the rate of 9% per annum for the period commencing after the expiry of the three-week period until the date of payment. No issue was expressly left undecided.

What were the facts?

The petitioner, Shravan Choudhary, a senior citizen, filed a writ petition before the Rajasthan High Court seeking a direction for the respondents (Deputy Commissioner of Income Tax, Principal Commissioner of Income Tax, and Central Board of Direct Taxes) to issue a refund along with accrued interest. This refund was due based on an order dated 07.08.2019 passed by the Income Tax Appellate Tribunal (ITAT), Jaipur Bench. The respondents, through their counsel, submitted that administrative approval for a refund of Rs. 68,44,650/- had been granted via a letter dated 08.06.2020, and the refund would be credited soon. A copy of this approval was taken on record by the Court.

What were the issues?

1. Whether the petitioner is entitled to a direction for the issuance of refund along with interest, as per the ITAT order dated 07.08.2019? (Question of law and fact, concerning the enforcement of an ITAT order). Assessee's Contention: The petitioner sought a direction for the respondents to issue the refund due to him, along with accrued interest, based on the ITAT's order dated 07.08.2019. Revenue's Contention: The respondents, through their counsel, stated that administrative approval for the refund amount of Rs. 68,44,650/- had been granted on 08.06.2020, and the refund would be credited to the petitioner's account shortly. They relied on the letter dated 08.06.2020.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 6217/2020 Shravan Choudhary, Senior Citizen, S/o Shri Madan Gopal Choudhary, Aged About 64 Years, Senior Citizen, R/o 82, Dhuleshwar Garden, Ajmer Road, Jaipur in the State of Rajasthan. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Circle 5, Jaipur, Having Its Office At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur. 2. Principal Commissioner Of Income Tax-2, Jaipur, Having Its Office At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur. 3. Central Board Of Direct Taxes, Having Its Address At North Block, New Delhi Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka with Mr. M. Iqbal For Respondent(s) : Mr. R.B. Mathur with Mr. Hitesh Mishra HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL

Order 10/07/2020 This writ petition has been filed seeking a direction for the respondents to issue refund due to him alongwith interest accrued on the basis of the order dated 07.08.2019 passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur. Learned counsel for the respondents, relying on the letter dated 08.06.2020 issued by the Joint Commissioner of Income Tax Range-5, Jaipur, submits that administrative approval for refund amount to the tune of Rs. 68,44,650/- has already been extended

(2 of 2) [CW-6217/2020] and refund will be credited in the account of the petitioner soon. Copy of the approval dated 08.06.2020 is taken on record. This writ petition is disposed of with a direction to the respondents to ensure credit of the amount of refund as mentioned in the approval letter dated 08.06.2020 within a period of three weeks from the date of receipt of certified copy of this order. In case of failure on the part of the respondents to credit the amount within aforesaid period, the refund will carry interest @ 9% per annum for the period after expiry of the period aforesaid till the date of payment. With the aforesaid direction, the writ petition stands disposed of. (MAHENDAR KUMAR GOYAL),J Sudha/18

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