M/S ESS ADVERTISING (MAURITIUS) S.N.C ET COMPAGNIE (PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS vs. DEPUTY COMMISSIONER OF INCOME TAX & ORS.

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W.P.(C)/11523/2024HC DelhiDLHC01052635202416 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 learned counsel for the Revenue. The Revenue, on instructions, agreed to allow the prayer made by the petitioner. Specifically, the Revenue undertook to pass the necessary orders to give effect to the ITAT's order dated 20.10.2021 in ITA No. 1219/DEL/2017 for AY 2012-13. Furthermore, the Revenue assured that if any consequential credit or refund along with interest was to be granted, it would be done in accordance with the law. Consequently, no further orders were deemed necessary by the High Court in the present petition.

What were the facts?

The petitioner, M/s Ess Advertising (Mauritius) S.N.C. et Compagnie (formerly ESPN Star Sports Mauritius S.N.C. et Compagnie), filed a writ petition before the Delhi High Court. The petition sought a mandamus directing the respondents (Deputy Commissioner of Income Tax & Ors.) to adjudicate a pending application dated 26.10.2021. This application aimed to give effect to an order passed by the Income Tax Appellate Tribunal (ITAT) on 20.10.2021 in ITA No. 1219/DEL/2017 for Assessment Year (AY) 2012-13. The petitioner also prayed for the credit and refund along with interest under Section 244A of the Income Tax Act for AY 2012-13.

What were the issues?

1. Whether the respondents should be directed to adjudicate the petitioner's application dated 26.10.2021 seeking effect to the ITAT order dated 20.10.2021 for AY 2012-13, and grant consequential credit and refund with interest under Section 244A of the Income Tax Act, 1961. (Question of law and fact, turning on the respondent's obligation to comply with ITAT orders and grant refunds). Assessee's Contention: The petitioner sought a writ of mandamus and certiorari to compel the respondents to act on their application and give effect to the ITAT's order, including granting the refund and interest. The petitioner relied on the ITAT order dated 20.10.2021 (ITA No. 1219/DEL/2017) for AY 2012-13. Revenue's Contention: The learned counsel for the Revenue, on instructions, stated that the prayer in the petition be allowed. The Revenue agreed to pass necessary orders to give effect to the ITAT's order and to grant any consequential credit or refund with interest in accordance with law.

Which sections of the Income-tax Act were involved?

Section 244A

AI-generated summary — verify with the full judgment below

$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11523/2024

M/S ESS ADVERTISING (MAURITIUS) S.N.C ET COMPAGNIE

(PREVIOUSLY KNOWN AS ESPN STAR SPORTS MAURITIUS

S.N.C. ET COMPAGNIE)

.....Petitioner

Through: Mr. Ashok Mathur, Advocate.

versus

DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Puneet Rai, Senior Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh, Junior Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

16.10.2024 1. The petitioner has filed the present petition, inter-alia praying as under: “a. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, order or direction against the Respondents to adjudicate the pending Impugned Application of the Petitioner [ANNEXURE P-1, dated 26.10.2021 for A.Y. 2012-13] seeking order giving effect to the Hon'ble Tribunal Order dated 20.10.2021 (in ITA No. 1219/ DEL/ 2017 for A.Y. 2012-13 [ANNEXURE P-3)} and to grant the credit and refund alongwith interest under section 244A of the Act for the A.Y. 2012-13 to the Petitioner; b. issue a Writ of Certiorari or a writ in the nature of 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 20:55:02

Certiorari or any other appropriate writ, order or direction the Respondent No. 1 to adjudicate the pending Impugned Application of the Petitioner [ANNEXURE P-1, dated 26.10.2021 for A.Y. 2012-13] seeking order giving effect to the Hon'ble Tribunal Order dated 20.10.2021 (in ITA No. 1219/ DEL/2017 for A.Y. 2012-13 [ANNEXURE P- 3]} and to grant the credit and refund alongwith interest under section 244A of the Act for the A.Y. 2012-13 to the Petitioner; c. for costs of this Petition; d. Pass such further order/ orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case to give complete relief to the Petitioner.” 2. The learned counsel for the Revenue, on instructions, states that the prayer be allowed and the concerned officer shall pass the necessary orders to give effect to the learned Tribunal‟s order dated 20.10.2021 in ITA No. 1219/DEL/2017, for the Assessment Year 2012-13 (annexed as Annexure P- 3 to the present writ petition). He also submits that in case a consequential credit or refund is to be granted along with interest, the same would be granted in accordance with law. 3. In view of the above, no further orders are required to be passed in the present petition. 4. The present petition is disposed of.

VIBHU BAKHRU, J

SWARANA KANTA SHARMA, J OCTOBER 16, 2024/at

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 20:55:02

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