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2020 (8) TMI 157

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..... pass appeal effect orders and determine the consequential refunds for the aforesaid assessment years along-with applicable statutory interest within three months from today in accordance with law. - W.P.(C) 1407/2020 - - - Dated:- 6-8-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Deepak Chopra, Advocate with Mr. Abhimanyu Chopra, Mr. Ankul Goyal, Advocates Respondents Through: Mr. Deepak Anand, Sr. Standing Counsel with Mr. Vipul Aggarwal, Jr. Standing Counsel JUDGMENT MANMOHAN, J: (Oral) CM APPL. 13660/2020 1. The application has been heard by way of video conferencing. 2. Present application has been filed seeking a direction to the res .....

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..... ssessee M/s Nokia Corporation (formerly known as M/s Nokia Network OY) has filed Writ Petition No. 1407 of 2020 before the Hon'ble Delhi High Court seeking immediate release of refunds in regard to the AYs 1997-98 to 2007-08, arising on account of decision of the Hon'ble ITAT in favour of assessee. 2. That in light of the order of the Ld. ITAT, the application of the assessee has been duly examined by the Respondent Department and the process of giving credit of pre-paid taxes to the assessee has already been initiated. 3. That as the matter at hand relates to AYs more than 20 years old and the fact that during such period the processing/ computation of tax was done offline and not online, moreover, the fact that complete .....

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..... ot propose to pay any interest for the period of delay which is attributable to the assessee itself. 7. That the assessee only submitted the scanned copies of certain documents through email on 30.04.2020. The documents submitted by it are required to be verified from the records and database maintained by the Department. 8. That since, during the present time of COVID-19, the number of COVID positive cases is increasing in the Respondent Department, therefore the Department is compelled to follow roster system for safety of its employees. Thus, the retrieval of old records is difficult because of non availability of requisite number of officials. 9. That moreover, the Departmental Systems/ Database/ Records show only part cr .....

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..... Circle 2(2)(2), International Taxation, New Delhi 5. Today, Mr. Deepak Anand, learned Senior Standing counsel states that refund for the assessment year 2004-2005 has been processed yesterday. He also states that all the necessary documents have now been received from the petitioner. 6. Learned counsel for the applicant-petitioner also assures this Court that in case further documents are required, the same shall be furnished forthwith. 7. Mr. Deepak Anand assures this Court that refunds for the aforesaid remaining assessment years shall be processed shortly. 8. Keeping in view the aforesaid, the respondent is directed to pass appeal effect orders and determine the consequential refunds for the aforesaid assessm .....

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