UNIVERSITY OF KERALA vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/39741/2022HC KeralaKLHC01086095202209 December 2022Author: HONOURABLE MR.JUSTICE K. BABU6 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the circumstances presented, directed the Appellate Authority (Commissioner of Income Tax (Appeals)) to consider and dispose of the pending appeals expeditiously. Specifically, the Court ordered the disposal of Ext.P4 appeal in W.P.(C)No.39741/2022 and Ext.P5 appeal in W.P.(C)No.39646/2022 within a period of four months from the date of the order. The judgment does not delve into the merits of the TDS computation or the inclusion of DCRG, commutation of pension, and terminal surrender of earned leave, as the petitions were disposed of on procedural grounds. The core principle established is the court's power to direct expeditious disposal of long-pending statutory appeals.

What were the facts?

The University of Kerala (the petitioner) is challenging notices issued by the Deputy Commissioner of Income Tax (TDS) concerning the computation of Tax Deducted at Source (TDS) liability for its employees. The notices pertain to the Financial Years 2016-17 and 2017-18 and relate to the inclusion of DCRG, commutation of pension, and terminal surrender of earned leave in the TDS computation. The petitioner had filed appeals against these notices before the Commissioner of Income Tax (Appeals). The writ petitions were filed seeking expeditious disposal of these pending appeals, which had reportedly been pending since 2019.

What were the issues?

1. Whether the appeals filed by the University of Kerala before the Commissioner of Income Tax (Appeals) should be disposed of expeditiously, considering their pendency since 2019? Assessee's Contention: The learned counsel for the petitioner argued that the appeals have been pending since 2019 and prayed for their expeditious disposal. Revenue's Contention: No specific contention was recorded for the revenue in the judgment regarding the expeditious disposal of the appeals.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C) NO. 39646 OF 2022

W.P(C)NO.39741 OF 2022

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K. BABU FRIDAY, THE 9TH DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944 WP(C) NO. 39646 OF 2022 PETITIONER: UNIVERSITY OF KERALA, PALAYAM, THIRUVANANTHAPURAM 695034 REPRESENTED BY ITS REGISTRAR, PIN – 695034 BY ADV THOMAS ABRAHAM RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF THE INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003 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 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: W.P.(C) Nos.39646 & 39741 of 2022 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K. BABU FRIDAY, THE 9TH DAY OF DECEMBER 2022 / 18TH AGRAHAYANA, 1944 WP(C) NO. 39741 OF 2022 PETITIONER: UNIVERSITY OF KERALA, PALAYAM, THIRUVANANTHAPURAM 695034 REPRESENTED BY ITS REGISTRAR, PIN – 695034 BY ADV THOMAS ABRAHAM RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN – 695003 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 BY ADV. SRI.JOSE JOSEPH,SC INCOME TAX DEPT. 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: W.P.(C) Nos.39646 & 39741 of 2022 3 K.BABU, J. ------------------------------------------- W.P.(C) Nos.39646 & 39741 of 2022 --------------------------------------------- Dated this the 9th day of December , 2022

JUDGMENT

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.

The learned counsel for the petitioner prayed for expeditious disposal of the appeals. It is submitted that the appeals have been pending since 2019. 3. 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.

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

K.BABU JUDGE VPK

Appendix — schedule of exhibits

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 P3 THE 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 AS ON 29/4/2019 W.P.(C) Nos.39646 & 39741 of 2022 6 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 AS ON 29/4/2019

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