Odiyoor Sri Vividhoddesha Souharda Sahakari Ltd. V. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre and Income Tax Officer, TDS Cell, Centralized Processing Centre and Income Tax Officer, Ward-2 (4) and Income Tax Officer, TDS and Refunds

WP/27913/2023

AI Insights

The case involves Odiyaoor Sri Vividhoddesha Souharda Sahakari Ltd., a society registered under the KCS Act, 1959, which filed a writ petition against the Commissioner of Income Tax (Appeals) and other income tax officers. The petitioner sought to quash an order that retained extra additional pre-deposits and allowed tax collection through the adjustment of TDS refunds amounting to Rs.24,90,725. The petitioner argued that the ongoing delay in the disposal of their appeals by the First Appellate Authority, despite the remand by the Income Tax Appellate Tribunal, caused irreparable injury and hardship. The respondents acknowledged the delay and agreed to expedite the process.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 795526 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 20-08-2024
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M TIRUMALESH
• Assessee Lawyers: MAHESH UPPIN
• Keywords: Adjustment; Certiorari; Certiorari; Income Tax; Mandamus; TDS refund; Writ petition
• Section: 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:33294 WP No. 27913 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27913 OF 2023 (T-IT) BETWEEN: 1. ODIYOOR SRI VIVIDHODDESHA SOUHARDA SAHAKARI LTD., (A SOCIETY REGD., UNDER KCS ACT, 1959), SHRI GURU DEVADUTTA SAMSTHANAM, ODIYOOR, BANTWAL TALUK, D.K. DISTRICT-575 243, REP. BY ITS CEO MR. DAYANANDA SHETTY. …PETITIONER (BY SRI. MAHESH R. UPPIN, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, ROOM NO.356, C.R.BUILDING, I.P.ESTATE, NEW DELHI-110 002. 2. INCOME TAX OFFICER, TDS CELL, CENTRALIZED PROCESSING CENTRE, BENGALURU-560 500. 3. INCOME TAX OFFICER, WARD-2 (4), C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALURU-575 001. 4. INCOME TAX OFFICER, TDS AND REFUNDS, Digitally signed by DEVIKA M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:33294 WP No. 27913 of 2023 C.R. BUILDING, N.G. ROAD, ATTAVARA, MANGALURU-575 001. …RESPONDENTS (BY SRI. M.TIRUMALESH, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ANNEXURE-H ORDER TO THE EXTENT IT SOUGHT TO RETAIN THE EXTRA ADDITIONAL PRE DEPOSITS AS WELL AS TAX COLLECTION BY WAY OF ADJUSTMENT OF TDS REFUNDS OF RS.24,90,725 BY ISSUING A WRIT IN THE NATURE OF CERTIORARI, WRIT IN THE NATURE OF MANDAMUS PROHIBITING AND RESTRAINING RECOVERY BY ADJUSTMENTS OF REFUNDS AGAINST THE DEMAND FOR A.Y.2015-16 AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: (i) Quash the impugned Annexure-H order to the extent it sought to retain the extra additional pre-deposits as well as tax collection by way of adjustment of TDS refunds of Rs.24,90,725/- by issuing a writ in the nature of certiorari; (ii) Issue a writ in the nature of mandamus prohibiting and restraining recovery by adjustments of refunds against the demand for A.Y.2015-16; - 3 - NC: 2024:KHC:33294 WP No. 27913 of 2023 (iii) Direct the respondents to consider the representation dated 02.05.2023 bearing No.Nil marked as Annexure ‘J’ for the refund of the excess collection of tax of Rs.24,90,725/- along with accrued interest thereon during the pendeny of remand appeal before the 1st respondent; and (iv) Grant such other relief as may be deemed fit to grant under the circumstances of the case in the interest of equity and justice. 2. Heard the learned counsel for the petitioner and the learned counsel for the respondents. 3. The learned counsel for the petitioner submits that pursuant to the order dated 30.09.2021 passed by the Income Tax Appellate Tribunal remitting the matter back to the First Appellate Authority, the appeals filed by the petitioner are still pending adjudication and the same are not been disposed of even till today despite the respondents collecting a sum of Rs.24,90,725/- from the petitioner who is being put to irreparable injury and hardship on account of the delay in disposal of the appeals and as such, the petitioner is before this Court by way of present petition. - 4 - NC: 2024:KHC:33294 WP No. 27913 of 2023 4. Per contra, the learned counsel for the respondents submits that necessary directions may be issued to the First Appellate Authority for disposal of the appeals within a stipulated time frame. 5. In view of the aforesaid facts and circumstances, the petition stands disposed of directing the First Appellate Authority to dispose of the appeals filed by the petitioner as expeditiously as possible and at any rate, within a period of three months from the date of the receipt of the copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE MD List No.: 1 Sl No.: 8 "