FCM TRAVEL SOLUTIONS (INDIA) PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR.

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W.P.(C)/13778/2024HC DelhiDLHC01066849202422 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 High Court considered the applications filed by the petitioner seeking to process the interest on refund as directed by the Court's order dated 22.10.2024. The Court noted the petitioner's submission that the earlier direction had not been complied with. The revenue stated its intention to process the claim as soon as possible. Based on this statement, the Court disposed of the applications by directing the respondent to strictly comply with the order dated 22.10.2024 within a period of 4 weeks. The Court further stipulated that if compliance was not achieved within this extended period, an affidavit to that effect must be filed by the revenue. The Court did not explicitly leave any issue undecided.

What were the facts?

The petitioner, FCM Travel Solutions (India) Private Limited, filed three writ petitions (W.P.(C) 13775/2024, 13778/2024, and 13779/2024) against the Deputy Commissioner of Income Tax, Circle 7(1), Delhi, and another respondent. The petitions concerned the processing of interest on refunds. This order addresses applications filed by the petitioner under Section 151 of the Code of Civil Procedure, 1908, seeking to enforce a previous order dated 22.10.2024. The earlier order had directed the respondents to process the petitioner's claim for interest on refund within six weeks. The petitioner stated that this direction had not been complied with. The revenue, represented by learned senior standing counsel, stated that the claim would be processed as soon as possible.

What were the issues?

1. Whether the respondents have complied with this Court's order dated 22.10.2024, directing the processing of the petitioner's claim for interest on refund within six weeks (question of fact and compliance). 2. Whether further directions are necessary to ensure compliance with the previous order (question of procedure and enforcement). The petitioner's contention, as presented by Mr. Ruchesh Sinha, was that the respondents had failed to comply with the order dated 22.10.2024, which directed the processing of interest on refund within six weeks. The petitioner sought enforcement of this order. The revenue's contention, as presented by Mr. Vipul Agrawal, was that the revenue would process the claim for interest on refund as soon as possible. No specific authorities or precedents were cited by either party in this order.

Which sections of the Income-tax Act were involved?

Section 151

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

W.P.(C) 13775/2024
W.P.(C) 13778/2024
W.P.(C) 13779/2024

Read from the judgment's own cause title. This page is filed under one of them.

$~21 to 23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13775/2024

FCM TRAVEL SOLUTIONS (INDIA) PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advocates

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR.

.....Respondents Through: Mr. Vipul Agrawal, Sr. SC with Ms. Sakshi Shairwal, Jr. SC for Revenue + W.P.(C) 13778/2024

FCM TRAVEL SOLUTIONS (INDIA) PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advocates

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR.

.....Respondents Through: Mr. Vipul Agrawal, Sr. SC with Ms. Sakshi Shairwal, Jr. SC for Revenue + W.P.(C) 13779/2024

FCM TRAVEL SOLUTIONS (INDIA) PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa Maity, Advocates

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7 (1) DELHI & ANR.

.....Respondents Through: Mr. Vipul Agrawal, Sr. SC with Ms. Sakshi Shairwal, Jr. SC

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

28.02.2025 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 01/07/2025 at 22:27:04

CM APPL. 12008/2025 in W.P.(C) 13775/2024 CM APPL. 11903/2025 in W.P.(C) 13778/2024 CM APPL. 12035/2025 in W.P.(C) 13779/2024

1.

These are the applications filed under section 151 of the Code of Civil Procedure, 1908 on behalf of the petitioner to process the interest on refund, as directed by this Court vide order dated 22.10.2024, in the captioned writ petitions. 2. Mr. Ruchesh Sinha, learned counsel for the petitioner draws attention of this Court to order dated 22.10.2024, whereby this Court has disposed of the captioned writ petitions by directing the respondents to process the petitioner’s claim for interest on refund within a period of six weeks from date. Learned counsel for the petitioner states that the same has not been complied with till date. 3. Mr. Vipul Agarwal, learned senior standing counsel appearing for the revenue submits that the revenue will process the claim for interest on refund as soon as possible. 4. On the aforesaid statement, this Court considers it apposite to dispose of these applications by directing the respondent to strictly comply with the directions passed by this Court vide order dated 22.10.2024, within a period of 4 weeks, if not; affidavit to the same effect shall be filed by the revenue.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J FEBRUARY 28, 2025/rl

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 01/07/2025 at 22:27:04

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