Disposed

University of Kerala v. the Commissioner of Income Tax (Appeals)

Kerala HC9 Dec 2022WP(C)/39741/2022

Case brief

AI extract

What is this about?

This is a joint judgment on two writ petitions filed by the University of Kerala against Income Tax authorities. The Court observed that appeals remained pending since 2019 and directed the Appellate Authority to dispose of the specific appeals within a period of four months.

What did the court decide?

Directed the Appellate Authority to dispose of the specific appeals within a period of four months from the date of this order.

University of Kerala Vs the… — Constitutional and Fundamental Rights | Kerala HC (2022)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR.JUSTICE K. BABU

¶4

FRIDAY, THE 9TH DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944

¶5

WP(C) NO. 39646 OF 2022

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PETITIONER:

¶7

UNIVERSITY OF KERALA,
PALAYAM, THIRUVANANTHAPURAM 695034
REPRESENTED BY ITS REGISTRAR, PIN – 695034

¶8

BY ADV THOMAS ABRAHAM

¶9

RESPONDENTS:

¶10

1 THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003

¶11

2 THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TRIVANDRUM OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), THIRUVANANTHAPURAM, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM , PIN - 695003

¶12

BY ADV.

¶13

SRI.JOSE JOSEPH,SC INCOME TAX DEPARTMENT

¶14

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:

¶15

W.P.(C) Nos.39646 & 39741 of 2022

¶16

¶17

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶18

PRESENT

¶19

THE HONOURABLE MR.JUSTICE K. BABU

¶20

FRIDAY, THE 9TH DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944
WP(C) NO. 39741 OF 2022

¶21

PETITIONER:

¶22

UNIVERSITY OF KERALA,
PALAYAM, THIRUVANANTHAPURAM 695034
REPRESENTED BY ITS REGISTRAR,
PIN – 695034

¶23

BY ADV THOMAS ABRAHAM

¶24

RESPONDENTS:

¶25

1 THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003

¶26

2 THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TRIVANDRUM, OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), THIRUVANANTHAPURAM, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM , PIN – 695003

¶27

BY ADV.

¶28

SRI.JOSE JOSEPH,SC INCOME TAX DEPT.

¶29

THIS WRIT PETITION (CIVIL) HAVING BEEN HEARD ON
09.12.2022 ALONG WITH W.P.(C) NO.39646 OF 2022, THE COURT ON
THE SAME DAY DELIVERED THE FOLLOWING:

¶30

W.P.(C) Nos.39646 & 39741 of 2022

¶31

¶32

K.BABU, J.

¶33

W.P.(C) Nos.39646 & 39741 of 2022

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Dated this the 9^th day of December , 2022

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JUDGMENT

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The petitioner in both these writ petitions is the University of Kerala. The Assistant Commissioner of Income Tax demanded to compute TDS liability of employees of the University by including DCRG, commutation of pension and terminal surrender of earned leave for the Financial years 2016-17 and 2017-18. The Deputy Commissioner of Income Tax issued Ext.P3 notice in W.P.(C)No.39741/2022 to the petitioner, which was challenged in Ext.P4 appeal. The Deputy Commissioner of Income Tax also issued Ext.P4 notice in W.P.(C)No.39646/2022 to the petitioner. The petitioner challenged Ext.P4 notice in W.P. (C)No.39646/2022 in Ext.P5 appeal before the statutory authority.

¶37

The learned counsel for the petitioner prayed for expeditious disposal of the appeals. It is submitted that the appeals have been pending since 2019.

¶38

W.P.(C) Nos.39646 & 39741 of 2022

¶39

¶40

Having regard to the circumstances brought out on record, this Court feels that a direction can be given to the Appellate Authority to dispose of the appeals expeditiously.

¶41

Therefore, Appellate Authority is directed to consider and dispose of Ext.P4 appeal in W.P.(C)No.39741/2022 and Ext.P5 appeal in W.P.(C)No.39646/2022, expeditiously as possible, at any rate within a period of four months from this date.

¶42

These Writ Petitions (Civil) are disposed of as above.

¶43

K.BABU
 JUDGE

¶44

VPK

¶45

W.P.(C) Nos.39646 & 39741 of 2022

¶46

¶47

APPENDIX OF WP(C) 39646/2022

¶48

PETITIONER EXHIBITS

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EXHIBIT P1THE TRUE COPY OF THE RELEVANT PORTION OF
THE MINUTES OF THE SYNDICATE AT ITS
MEETING HELD ON 11.8.2017

¶50

EXHIBIT P2THE 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 P4THE 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 P5THE TRUE COPY OF THE APPEAL PREFERRED
BEFORE THE COMMISSIONER OF INCOME TAX
(APPEALS), THIRUVANANTHAPURAM AS EARLY AS
ON 29/4/2019

¶51

W.P.(C) Nos.39646 & 39741 of 2022

¶52

¶53

APPENDIX OF WP(C) 39741/2022

¶54

PETITIONER EXHIBITS

¶55

EXHIBIT P1THE TRUE COPY OF THE RELEVANT PORTION OF
THE MINUTES OF THE SYNDICATE AT ITS
MEETING HELD ON 11.8.2017

¶56

EXHIBIT P2THE TRUE COPY OF THE
U.O.NO.AD.AIII.2/2017 DATED 13.09.2017

¶57

EXHIBIT P3THE TRUE COPY OF THE ORDER NO.DCIT(TDS)/
TVM/TVDU00895G/201/2018-19 DATED
26/3/2019 PERTAINING TO THE ASSESSMENT
YEAR 2016-17

¶58

EXHIBIT P4THE TRUE COPY OF THE APPEAL PREFERRED
BEFORE THE COMMISSIONER OF INCOME TAX
(APPEALS), THIRUVANANTHAPURAM AS EARLY AS
ON 29/4/2019

University of Kerala v. the Commissioner of Income Tax (Appeals)

Case brief

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University of Kerala v. the Commissioner of Income Tax (Appeals)

Case brief

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