Supreme Court Directs Income Tax Dept to Pay Rs. 1.5L as Cost to Western Union: Directs Re-Adjudication of Tax Appeals [Read Judgement]

In a recent ruling, the Supreme Court of India had directed the Income Tax department to pay Rs 1,5 Lakhs of the total cost to Western Union Financial Services inc and directed re-adjudication of tax appeals.                

The appellant revenue submitted that the substantial questions of law raised by the Department in the appeals have not been considered on merits which has caused prejudice to the Revenue and submitted that the impugned orders may be set aside.

The respondents vehemently objected to the condonation of the delay of 1110, 1117 and 991 days respectively in refiling by this Court and permitting the matters to be heard on merits. 

It was noted that the delay of 1110, 1117 and 991 days respectively in refiling the respective appeals is considerable.

A two-judge bench comprising Justice B V Nagarathna and Justice Prashant Kumar Mishra set aside the impugned orders and allowed the three appeals.

The Court restored the appeals before the High Court with a cost of Rs.50,000/- (Rupees fifty thousand only) to be paid by the appellant to the respondents in each of these appeals within a period of four weeks from today.

Further held that unless the cost is paid to the respondent, the High Court on remand shall not take up the appeals for consideration on merits.

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