Dismissed

Gaurav Gupta v. Union Ofindia and Orthers & Ors.

Delhi HC24 May 2024W.P.(C)/5325/2024

Case brief

AI extract

What is this about?

The High Court of Delhi disposed of a writ petition contesting tax demands for unutilized TDS deducted by employers. Condoning a four-day delay, the court held that since tax was duly deducted, no demand should stand against the petitioners, applying principles from Shantanu Awasthi.

What did the court decide?

Delay of four days in refiling was condoned and the writ petition along with pending applications was disposed of; respondents directed to delete TDS demands reflected on the portal.

Gaurav Gupta Vs Union Ofindia and Orthers & Ors. — Income Tax | Delhi HC (2024)

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$~10

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 5325/2024

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GAURAV GUPTA ..... Petitioner Through: Mr. Kartickay Mathur, Mr. Lalit Mathur and Mr. Shankar, Advs. along with Mr. H.P. Gupta, Representative of petitioner Versus

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UNION OF INDIA AND ORTHERS ..... Respondents

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Through: Ms. Mishika Pandita and Mr. Rajesh Kumar, Advs. for UOI. Mr. Ruchir Bhatia, SSC, Mr. Pratyaksh Gupta, JSC, Mr. Anant Maan, JSC with Mr. Pawan Gaur, Adv. for Revenue.

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CORAM:

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HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE AMIT BANSAL

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O R D E R % 24.05.2024

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CM APPL. 21871/2024 (4 Days Delay in Refiling)

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Bearing in mind the disclosures made, the delay of 4 days in refiling is condoned.

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Application stands disposed of.

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W.P.(C) 5325/2024 & CM APPL. 21868/2024 (Stay), CM APPL. 21870/2024 (Permission to file Common Writ)

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Learned counsels for parties are ad idem that the issues raised in the writ petition would be governed by the order passed by the Court in Shantanu Awasthi vs Income Tax Officer, Ward 67(1), Delhi & Ors. [WP(C) 3518/2023 dated 08 May 2024]. While dealing with an identical grievance, we had disposed of the writ petition in the

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This is a digitally signed order.

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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 30/05/2024 at 12:23:26

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following terms:

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“1. The writ petitioners are constrained to approach this Court pursuant to demands being imposed against them despite tax having been duly deducted from the salary which was earned in the concerned Assessment Years. The default in deposit of TDS is attributed to the inaction of the employer.

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Pursuant to the earlier orders passed the respondents have, bearing in mind the Office Memorandum [“ OM ”] of the Central Board of Direct Taxes [“ CBDT ”] dated 11 March 2016, passed the following orders insofar as the writ petitioners in WP(C) 3545/2023 and 3547/2023 are concerned. Those orders are reproduced hereinbelow:

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W.P.(C) 3545/2023 (Siddharth Arora)

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“Sir/Madam/M/s.

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Subject: Online service of Orders – Letter

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Stay of demand in the case of Siddharth Arora PANAHEPA8010H for the A.Y. 2021-22-reg .

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Kindly refer to your writ petition filed before the Hon’ble Delhi High Court against the intimation u/s 143(1) of the Act consequent demand created for the A.Y. 2021-22 vide demand notice dated 18.09.2022 of Rs.12,76,564/- respectively issued by CPC, Bengaluru on the captioned subject.

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In this connection, your petition before the Hon’ble Delhi High Court has been perused and it was found that you have drawn the salary for the concerned years i.e. A.Y. 2021-22 and tax has been duly deducted but the same has not been deposited by the employer.

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In view of the above facts and circumstances and after taking into account of the CBDT office memorandum and further examining the legality and validity of the nondeposit of demand by the employer, your petition for stay of demand has been perused and after examination stay is hereby granted and demand is restrained by holding no coercive action is being taken against the demands for the A.Y. 2021-22.”

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^{W.P.(C) 3547/2023 (Ankit Vij)}

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“Sir/Madam/M/s.

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Subject: Online service of Orders – Letter

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Stay of demand in the case of Ankit Vij, PAN: AHMPV9163C for the A.Y. 2020-21 & 2021-22-reg .

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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 30/05/2024 at 12:23:26

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Kindly refer to your writ petition filed before the Hon’ble Delhi High Court against the intimation u/s 143(1) of the Act consequent demand created for the A.Y. 2020-21 & 2021-22 vide demand notice dated 03.02.2022 and 28.03.2022 of Rs.6,21,430/- & Rs. 1,95,600/respectively issued by CPC, Bengaluru on the captioned subject.

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In this connection, your petition before the Hon’ble Delhi High Court has been perused and it was found that you have drawn the salary for the concerned years i.e. A.Y. 2020-21 & 2021-22 and tax has been duly deducted but the same has not been deposited by the employer.

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We note that the CBDT’s OM of 11 March 2016 seeks to address this very issue. Since the deduction of TDS from the salaries of the petitioners is not disputed, we find no justification for the demands being shown as outstanding against the writ petitioners.

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We, accordingly, dispose of these three writ petitions on lines identical to those which have been adopted by the Assessing Officer in WP(C) 3545/2023 and 3547/2023.

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We additionally call upon the respondents to ensure that all demands with respect to TDS as currently reflected against the petitioners on the Income Tax Business Application portal are consequently deleted.”

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In view of the aforesaid, the present writ petition along with

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pending applications shall also stand disposed of on identical terms.

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YASHWANT VARMA, J

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AMIT BANSAL, J

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MAY 24, 2024/ kk

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This is a digitally signed order.

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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 30/05/2024 at 12:23:26

Gaurav Gupta v. Union Ofindia and Orthers & Ors.

Case brief

What is this about?

What did the court decide?

Gaurav Gupta v. Union Ofindia and Orthers & Ors.

Case brief

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What did the court decide?

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