Wp(C)/15848/2021 Of Dr.vivek S v. Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 25 DAY OF JULY 2022 / 3RD SRAVANA, 1944 WP(C) NO. 15848 OF 2021 PETITIONER: DR.VIVEK S.AGED 43 YEARS,SON OF A.N.SUKUMARAN NAIR, AMBATTUKUNNEL HOUSE, M.A.COLLEGE JUNCTION, KOTHAMANGALAM.BY ADVS.S.VINOD BHATANAGHA LAKSHMY RAMANGREESHMA CHANDRIKA.R RESPONDENTS: 1DEPUTY COMMISSIONER OF INCOME TAX,CENTRALISED PROCESSING CENTRE, 1ST FLOOR, PRESTIAGE ALPHA NO.1, 48/1, BERATENAAGRAHA, BEGUR, HOSUR ROAD, BANGALORE - 560 100.2COMMISSIONER OF INCOME TAX,CR BUILDING, I.S.PRESS ROAD, KOCHI - 682 018.3ADDL.R3.AL-AZHAR MEDICAL COLLEGE & SUPER SPECIALTY HOSPITAL, EZHALLOOR, THODUPUZH, REPRESENTED BY ITS CHAIRMAN, PIN – 685 605. ADDL.R3 IS IMPLEADED AS PER ORDER DATED 05.11.2021 IN IA 1/2021 IN WPC NO. 15848/2021BY ADVS.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTV.K.PEERMOHAMED KHANGIRISH KUMAR V.C THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner, who was employed by the additional 3[rd]respondent has approached this Court being aggrieved by thefact that the additional 3[rd] respondent had not remitted theamounts of tax deducted at source for the financial year 2016-17from the salary paid to the petitioner to the Income TaxDepartment in time, as a result of which, certain demands havenow been raised on the petitioner through Ext.P13 order ofassessment for the assessment year 2017-18. 2.Today, when the matter is taken up for consideration, itis submitted by the learned Standing Counsel appearing forrespondents 1 and 2 that a statement has been filed on behalf ofrespondents 1 and 2, from which it is pointed out that an amountof Rs.79,207/- representing the amount of TDS deducted from thepetitioner's salary has been remitted by the additional 3[rd]respondent on 08.07.2022. It is submitted that the additional 3[rd]respondent has also filed a revised TDS statement for financialyear 2016-2017 and the petitioner has therefore obtained a creditof Rs.79,207/- pertaining to assessment year 2017-2018 inrespect of his PAN number. It is submitted that the said amount isnow reflected in the 26AS account of the petitioner. 3 3.The learned counsel for the petitioner would point outthat on account of non payment of TDS in time, the petitioner wasmulcted with a liability to pay interest as is evident from Ext.P13.It is submitted that for no fault of the petitioner, he has beenmulcted with a liability to pay interest as the total tax liability ofthe petitioner as seen in Ext.P13, dehors the interest is onlyRs.73,027/-, which is less than the amount of TDS credit nowavailable to the petitioner, for the relevant assessment year. 4.The learned Standing Counsel would submit that onthe credit of the TDS amount being given to the petitioner, theentire demand including the interest shown in Ext.P13 will bewiped out and the petitioner will be entitled to a small amount ofrefund. It is submitted that the liability to pay interest for thedelayed payment will now be raised on the additional 3[rd]respondent. This is recorded and the writ petition is closed,making it clear that the petitioner may, if necessary, preferappropriate application before the competent authority for theabove. Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 15848/2021 PETITIONER EXHIBITS Exhibit P1COPY OF EXPERIENCE CERTIFICATE DATED 08/06/2017 ISSUED BY AL-AZHAR MEDICAL COLLEGE HOSPITAL, THODUPUZHA.08/06/2017 ISSUED BY AL-AZHAR MEDICAL COLLEGE HOSPITAL, THODUPUZHA. Exhibit P2COPY OF APPOINTMENT ORDER DATED 01/06/2014 ISSUED BY AL-AZHAR MEDICAL COLLEGE SUPER SPECIALITY HOSPITAL, THODUPUZHA.01/06/2014 ISSUED BY AL-AZHAR MEDICAL COLLEGE SUPER SPECIALITY HOSPITAL, THODUPUZHA. Sd/-GOPINATH P. JUDGE APPENDIX OF WP(C) 15848/2021 PETITIONER EXHIBITS Exhibit P1COPY OF EXPERIENCE CERTIFICATE DATED 08/06/2017 ISSUED BY AL-AZHAR MEDICAL COLLEGE HOSPITAL, THODUPUZHA.08/06/2017 ISSUED BY AL-AZHAR MEDICAL COLLEGE HOSPITAL, THODUPUZHA. Exhibit P2COPY OF APPOINTMENT ORDER DATED 01/06/2014 ISSUED BY AL-AZHAR MEDICAL COLLEGE SUPER SPECIALITY HOSPITAL, THODUPUZHA.01/06/2014 ISSUED BY AL-AZHAR MEDICAL COLLEGE SUPER SPECIALITY HOSPITAL, THODUPUZHA. Exhibit P3COPY OF TABULAR CHART SHOWING THE TOTAL INCOME DRAWN BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16.INCOME DRAWN BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-16. Exhibit P4COPY OF TABULAR CHART SHOWING THE TOTAL INCOME DRAWN BY THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17.INCOME DRAWN BY THE PETITIONER FOR THE ASSESSMENT YEAR 2016-17. Exhibit P5COPY OF TABULAR CHART SHOWING THE TOTAL INCOME DRAWN BY THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18.INCOME DRAWN BY THE PETITIONER FOR THE ASSESSMENT YEAR 2017-18. Exhibit P6COPY OF FORM 26AS EVIDENCING DEDUCTION OF INCOME TAX AT SOURCE FOR THE ASSESSMENT YEAR 2015-2016.OF INCOME TAX AT SOURCE FOR THE ASSESSMENT YEAR 2015-2016. Exhibit P7COPY OF FORM 26AS EVIDENCING DEDUCTION OF INCOME TAX AT SOURCE FOR THE ASSESSMENT YEAR 2016-2017.OF INCOME TAX AT SOURCE FOR THE ASSESSMENT YEAR 2016-2017. Exhibit P8COPY OF INCOME TAX RETURNS FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2015-2016.PETITIONER FOR THE ASSESSMENT YEAR 2015-2016. Exhibit P9COPY OF INCOME TAX RETURNS FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2016-2017.PETITIONER FOR THE ASSESSMENT YEAR 2016-2017. Exhibit P10COPY OF E-MAIL LETTER DATED 16/03/2018 SENT BY THE PETITIONER TO EMPLOYER.SENT BY THE PETITIONER TO EMPLOYER. Exhibit P11COPY OF E-MAIL LETTER DATED 12/05/2018 SENT BY THE PETITIONER TO EMPLOYER.Exhibit P12COPY OF INCOME TAX RETURNS FILED BY THE PETITIONER FOR THE ASSESSMENT YEAR 2017-2018.Exhibit P13COPY OF COMPUTERIZED INTIMATION DATED 13/06/2018 ISSUED BY THE 1ST RESPONDENT.Exhibit P14COPY OF OFFICE MEMORANDUM DATED 11/03/2016.Exhibit P15COPY OF LETTER DATED 28/04/2021 SENT BY THE PETITIONER TO THE 2ND RESPONDENT.Exhibit P16COPY OF FORM 26AS UNDER SECTION 203AA OFINCOME TAX ACT FOR THE ASSESSMENT YEAR 2017-2018.Exhibit P17COPY OF ACCOUNT STATEMENT PERTAINING TO THE FINANCIAL YEAR 2016-2017 Exhibit P18COPY OF ACCOUNT STATEMENT PERTAINING TO THE MONTH OF APRIL, 2017