Wp(C)/39741/2022 Of University Of Kerala v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K. BABU FRIDAY, THE 9 DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944WP(C) NO. 39646 OF 2022 PETITIONER: UNIVERSITY OF KERALA,PALAYAM, THIRUVANANTHAPURAM 695034REPRESENTED BY ITS REGISTRAR, PIN – 695034 BY ADV THOMAS ABRAHAM RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF THE INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003OFFICE OF THE INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003 2THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TRIVANDRUM OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), THIRUVANANTHAPURAM, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM , PIN - 695003 BY ADV. SRI.JOSE JOSEPH,SC INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING BEEN HEARD ON 09.12.2022 ALONG WITH W.P(C)NO.39741 OF 2022 ON 09.12.2022,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K. BABU FRIDAY, THE 9 DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944WP(C) NO. 39741 OF 2022 PETITIONER: UNIVERSITY OF KERALA,PALAYAM, THIRUVANANTHAPURAM 695034REPRESENTED BY ITS REGISTRAR,PIN – 695034 BY ADV THOMAS ABRAHAM RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS)OFFICE OF THE INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003 2THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TRIVANDRUM, OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), THIRUVANANTHAPURAM, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM , PIN – 695003 BY ADV. SRI.JOSE JOSEPH,SC INCOME TAX DEPT. THIS WRIT PETITION (CIVIL) HAVING BEEN HEARD ON09.12.2022 ALONG WITH W.P.(C) NO.39646 OF 2022, THE COURT ONTHE SAME DAY DELIVERED THE FOLLOWING: K.BABU, J. ------------------------------------------- W.P.(C) Nos.39646 & 39741 of 2022 --------------------------------------------- Dated this the 9[th] day of December , 2022 JUDGMENT The petitioner in both these writ petitions is the Universityof Kerala. The Assistant Commissioner of Income Tax demandedto compute TDS liability of employees of the University byincluding DCRG, commutation of pension and terminalsurrender of earned leave for the Financial years 2016-17 and2017-18. The Deputy Commissioner of Income Tax issued Ext.P3notice in W.P.(C)No.39741/2022 to the petitioner, which waschallenged in Ext.P4 appeal. The Deputy Commissioner ofIncome Tax also issued Ext.P4 notice in W.P.(C)No.39646/2022 tothe petitioner. The petitioner challenged Ext.P4 notice in W.P.(C)No.39646/2022 in Ext.P5 appeal before the statutoryauthority. 2.The learned counsel for the petitioner prayed forexpeditious disposal of the appeals. It is submitted that theappeals have been pending since 2019. 3.Having regard to the circumstances brought out onrecord, this Court feels that a direction can be given to theAppellate Authority to dispose of the appeals expeditiously. 4.Therefore, Appellate Authority is directed to considerand dispose of Ext.P4 appeal in W.P.(C)No.39741/2022 andExt.P5 appeal in W.P.(C)No.39646/2022, expeditiously aspossible, at any rate within a period of four months from thisdate. These Writ Petitions (Civil) are disposed of as above. VPK K.BABU JUDGE APPENDIX OF WP(C) 39646/2022 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE RELEVANT PORTION OF THE MINUTES OF THE SYNDICATE AT ITS MEETING HELD ON 11.8.2017 EXHIBIT P2 THE TRUE COPY OF THE U.O.NO.AD.AIII.2/2017 DATED 13.09.2017 EXHIBIT P3THE TRUE COPY OF THE LETTER F. NO. UNIVERSITY/ TVDU00895G/DCIT (TDS)/TVM/2017-18 DATED 06/11/2017 EXHIBIT P4 THE TRUE COPY OF THE ORDER NO.DCIT(TDS)/VM/TVDU00895G/201/2018-19 DATED 26/3/2019 PERTAINING TO THE ASSESSMENT YEAR 2017-18 EXHIBIT P5 THE TRUE COPY OF THE APPEAL PREFERRED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM AS EARLY ASON 29/4/2019 These Writ Petitions (Civil) are disposed of as above. VPK K.BABU JUDGE APPENDIX OF WP(C) 39646/2022 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE RELEVANT PORTION OF THE MINUTES OF THE SYNDICATE AT ITS MEETING HELD ON 11.8.2017 EXHIBIT P2 THE TRUE COPY OF THE U.O.NO.AD.AIII.2/2017 DATED 13.09.2017 EXHIBIT P3THE TRUE COPY OF THE LETTER F. NO. UNIVERSITY/ TVDU00895G/DCIT (TDS)/TVM/2017-18 DATED 06/11/2017 EXHIBIT P4 THE TRUE COPY OF THE ORDER NO.DCIT(TDS)/VM/TVDU00895G/201/2018-19 DATED 26/3/2019 PERTAINING TO THE ASSESSMENT YEAR 2017-18 EXHIBIT P5 THE TRUE COPY OF THE APPEAL PREFERRED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM AS EARLY ASON 29/4/2019 APPENDIX OF WP(C) 39741/2022 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE RELEVANT PORTION OF THE MINUTES OF THE SYNDICATE AT ITS MEETING HELD ON 11.8.2017 EXHIBIT P2 THE TRUE COPY OF THE U.O.NO.AD.AIII.2/2017 DATED 13.09.2017 EXHIBIT P3 THE TRUE COPY OF THE ORDER NO.DCIT(TDS)/ TVM/TVDU00895G/201/2018-19 DATED 26/3/2019 PERTAINING TO THE ASSESSMENT YEAR 2016-17 EXHIBIT P4 THE TRUE COPY OF THE APPEAL PREFERRED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM AS EARLY ASON 29/4/2019