UNITED INDIA INSURANCE CO LTD vs BHAWNA WALIA & ORS

Judgment text excerpt

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 29th April 2026 + MAC.APP. 338/2019 & CM APPL. 10717/2019 UNITED INDIA INSURANCE CO LTD .....Appellant Through: Ms. Mouli Sharma, Adv. for Ms. Suman Bagga, Adv. versus BHAWNA WALIA & ORS .....Respondents Through: Mr. Dhananjay Gupta, Adv. for R-1 &2 CORAM: HON'BLE MR. JUSTICE ANISH DAYAL JUDGMENT ANISH DAYAL, J (ORAL) 1. This appeal has been filed by the Insurance Company challenging Award dated 13th December 2018 passed by MACT, East District: Karkardooma Courts, Delhi in Suit no. D-11324/16, granting compensation of Rs.32,34,000/- with interest @ 9% per annum. 2. The primary ground for challenge, as per Ms. Mouli Sharma, counsel for appellant/Insurance Company, is that the benchmark income was considered at Rs. 20,000/- per month relying on the ITR for A.Y. 2015-16, showing gross income of Rs.2,29,550/-. 3. The dependency was calculated on this basis by adding 40% towards future prospects and deducting 1/3rd towards personal and living expenses, thereby awarding a total compensation of Rs.32,34,000/- along with interest @ 9% per annum. Signature Not Verified Digitally Signed MAC.APP. 338/2019 Page 1 of 9 By:MANISH KUMAR Signing Date:04.05.2026 12:56:46 4. Ms. Mouli Sharma, counsel for Insurance Company, submits that MACT has considered the ITR acknowledgement filed by claimant for Assessment Year (‘AY’) 2015-16 in relation to accident which occurred on 1st November 2015. 5. Two ITRs were placed on record by the claimants, which were exhibited as Ex. PW-1/5 & Ex. PW-1/6 for AY 2014-15 and AY 2015-16. However, she points out to communication dated 13th January 2016, which has been placed on record of MACT, issued by Income Tax Officer, Ward 47 (3), Delhi, addressed to East Delhi DCP Office, Delhi Police,