Cwjc/3686/2015 Of Indian Institute Of Technology v. Commissioner Of Income Tax (Tds)

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.3686 of 2015 ====================================================== Indian Institute of Technology, Patna an educational Institution constitutedunder the Institutes of Technology (Amendment ) Act, 2012 (No. 34 of 2012)having its office at Navin Polytechnic Campus, P.O. + P.S.- Patliputra,District- Patna through its Registrar, Subhash Pandey, son of Shri B. R.Pandey, resident of Residential quarter of IIT, Patna, P.O. + P.S. Patliputra,District- Patna. ... ... Petitioner/sVersus 1.Commissioner of Income Tax (TDS), having its office at Annexe C.R.Building, Beer Chand Patel Marg, Patna. Building, Beer Chand Patel Marg, Patna. 2.Commissioner of Income Tax (Appeals)-II having its office at AnnexeC.R. Building, Beer Chand Patel Marg, Patna. C.R. Building, Beer Chand Patel Marg, Patna. 3.Asstt. Commissioner of Income Tax TDS having its office at 6th Floor,Annexe C.R. Building, Beer C Annexe C.R. Building, Beer C 726-08-2020 ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Mr. D.V.Pathy, Advocate. Ms. Manju Jha, Advocate. For the Respondent/s: Mrs. Archana Sinha @ Archana Shahi, Advocate. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and and HONOURABLE MR. JUSTICE S. KUMARORAL ORDERORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following reliefs: “(i) the respondent no. 2 be directed to dispose of theappeal filed on 19.11.2014 for the financial years2012-13 and 2013-14. (ii) the notice dated 09.02.2015 (as contained inAnnexure-2) issued by the respondent no. 3 directingpayment of outstanding demand for the financialyears 2012-13 and 2013-14 during the pendency ofthe first appeal be quashed. (iii) For any other relief/reliefs to which thepetitioner is otherwise found entitled to.” At the time matter was taken up, learned counsel forthe petitioner fairly states that petitioner shall be content if adirection is issued in relation to relief No.(i) made in the prayerclause. We find that the matter pertains to the financial years2012-13 and 2013-14 and, as such, we see no reason as to whythe hearing in the appeal be not expedited and disposed ofexpeditiously in accordance with law. Ordered accordingly. Conscious of the fact that perhaps in the prevalentcircumstances on account of pandemic Covid-19, it would notbe possible to conduct physical hearing, we direct that theappeal(s) be heard through video conferencing. We direct thepetitioner to make himself available for such hearing on16.09.2020. Mrs. Archana Sinha, learned counsel appearing for theIncome Tax Department, states that link for such hearing shallpositively be supplied both to the petitioner as also to thelearned counsel Shri D.V.Pathy, who is representing thepetitioner in the present petition. Petitioner through Mr. D.V.Pathy, learned counsel,undertakes to fully cooperate in the matter and not take anyunnecessary adjournment. sujit/- U Statement is accepted and taken on record. Petition stands disposed of in the above terms. Interlocutory application, if any, shall also stand disposed of. (Sanjay Karol, CJ) ( S. Kumar, J)