TECHNO TREXIM (INDIA) PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25 (1), NEW DELHI & ORS.

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W.P.(C)/14140/2024HC DelhiDLHC01068208202407 October 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition based on the statement made by the Revenue's counsel. The Court recorded that the concerned Officer shall pass an order giving effect to the appellate order dated 08.12.2023, passed by the CIT(A) NFAC, Delhi, and process the petitioner's refund along with applicable interest within a period of eight weeks from the date of the order. The Court stated that no further orders were required, except to record that the respondents are bound by their statement. The issue of whether the CIT(A)'s order was correctly implemented or the exact amount of interest was not adjudicated on merits, as the matter was resolved by the undertaking given by the Revenue.

What were the facts?

The petitioner, Techno Trexim (India) Private Limited, filed a writ petition before the Delhi High Court seeking a mandamus to direct the respondents to pass appeal effect orders and grant a refund of Rs. 22,58,000 along with applicable interest. The petitioner's income tax return for assessment year 2017-18 was assessed at Rs. 1,20,74,440, an increase from the declared Rs. 29,03,760, due to disallowances under Section 14A and for interest on TDS. The petitioner appealed to the CIT(A) NFAC, Delhi, which partly allowed the appeal by deleting the additions. However, the petitioner claims the CIT(A)'s order dated 08.12.2023 has not been given effect to, resulting in the non-receipt of the refund and interest.

What were the issues?

1. Whether the respondents are liable to pass appeal effect orders and grant consequential refund with interest to the petitioner as per the CIT(A)'s order dated 08.12.2023, under Section 244, 244A & 240 of the Income Tax Act, 1961? Assessee's Contention: The petitioner contends that the CIT(A)'s order has not been given effect to, and therefore, they are entitled to the refund and applicable interest. Revenue's Contention: The Revenue, through its counsel, stated on instructions that the concerned Officer shall pass an order giving effect to the appellate order and process the refund within eight weeks.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3),Section 14A,Section 244,Section 244A,Section 240

AI-generated summary — verify with the full judgment below

$~98 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14140/2024

TECHNO TREXIM (INDIA) PRIVATE LIMITED .....Petitioner Through: Mr. Vivek Bansal and Mr. Vishal Chechi, Advs.

versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25 (1), NEW DELHI & ORS.

.....Respondents

Through: Mr. Ruchir Bhatia, SSC and Mr.

Anant Mann, JSC for respondents.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

07.10.2024 CM APPL. 59241/2024

1.

Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 14140/2024 3. The petitioner has filed the present writ petition inter alia praying as under: “a) issue a writ of and/or order and/or directions in the nature of mandamus directing the respondents to pass the requisite appeal effect orders and grant of consequential refund amounting Rs. 22,58,000 along with upto- date applicable interest under sections 244, 244A & 244A(1) r.w.s 240 of the Act and ;”

4.

The petitioner had filed a return of income for the assessment year 2017-18 on 29.10.2017. The petitioner’s return was picked up for scrutiny and a notice under Section 143(2) of the Income Tax Act, 1961 (hereafter the Act) was issued on 14.08.2018. The said proceedings culminated in an This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 22:31:33

assessment order dated 31.12.2019, which was passed under Section 143(3) of the Act. The petitioner had returned an income of ₹29,03,760/-. As against the said amount, the petitioner’s income was assessed at ₹1,20,74,440/-, after disallowing the expenditure of ₹86,56,880/- under Section 14A of the Act and ₹5,13,800/- on account of interest of TDS. 5. The petitioner appealed the said assessment order before the Commissioner of Income Tax (Appeals), National Faceless Appellate Centre, Delhi [hereafter CIT (A) NFAC, Delhi], which was partly allowed, and the additions made by the Assessing Officer were deleted. The petitioner’s grievance is that the order dated 08.12.2023, passed by the CIT(A) NFAC, Delhi, has not been given effect to and, therefore, the petitioner has not received the refund due along with the applicable interest. 6. The learned counsel appearing for the Revenue states, on instructions, that the concerned Officer shall pass an order giving effect to the appellate order dated 08.12.2023 and process the petitioner’s refund along with the applicable interest within a period of eight weeks from today. 7. In view of the said statement, no further orders are required to be passed, except to record that the respondents shall be bound down by the said statement made on their behalf. 8. The petition is disposed of in the aforesaid terms.

VIBHU BAKHRU, J

SWARANA KANTA SHARMA, J OCTOBER 07, 2024 ‘A’

Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 22:31:33

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