Case Law Details
Agilent Technologies India Private Limited Vs ACIT (Delhi High Court)
In Agilent Technologies India Pvt. Ltd. vs. ACIT, the Delhi High Court addressed a writ petition seeking refund of Rs. 5,10,11,118/- (principal Rs. 3,75,08,175/- and interest Rs. 1,35,02,943/-) for Assessment Year 2014-15. The petitioner contended that the Income Tax Department had arbitrarily withheld the refund despite the earlier order dated 27th April 2018. The petitioner relied on precedents including Maple Logistics Pvt. Ltd. (2019 SCC OnLine Del 10961) and Ericsson India Pvt. Ltd. (W.P.(C) 10373/2019), which affirmed the entitlement to refunds with interest.
The Court directed the respondents to release the refund with applicable interest within six weeks, noting the substantiality of the amount and absence of justification for delay. The writ petition was disposed of with a compliance listing on 8th May 2020.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Present writ petition has been filed seeking refund of Rs. 5,10,11,118/- comprising refund amounting to Rs. 3,75,08,175/- and interest thereon amounting to Rs. 1,35,02,943/- calculated upto March 2020 due to the petitioner for Assessment Year 2014-15.
2. Learned counsel for the petitioner submits that the respondents have arbitrarily withheld the refund determined by the respondent no. 1 vide order dated 27th April, 2018, without there being any cogent reasons for the same.
3. Learned counsel for the petitioner also relies upon the judgment passed by a Coordinate Bench of this Court in Maple Logistics (P.) Ltd. Vs. Principal Chief Commissioner of Income Tax, 2019 SCC OnLine Del 10961 and Ericsson India Private Limited Vs. Additional Commissioner of Income Tax, Special Range-3, New Delhi & Anr., W.P.(C) 10373/2019 dated 18th February, 2020 wherein one of us (Sanjeev Narula, J.) was a member of the Bench.
4. Issue notice.
5. Raghvendra Singh, Advocate accepts notice on behalf of respondents. He states that the refund orders shall be issued shortly.
6. As the amount due to be refunded is substantial and there is no justification in not granting the refund to the petitioner, we direct the respondents to refund the amount due to the petitioner for the Assessment Year 2014-15 along with interest applicable within six weeks from today.
7. With the aforesaid directions, present writ petition stands disposed of. List for compliance on 8th May, 2020.
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