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

WP(C)/39741/2022

AI Insights

The University of Kerala filed writ petitions challenging the notices issued by the Deputy Commissioner of Income Tax regarding the computation of TDS liabilities for its employees, which included various terminal benefits. The university argued for an expeditious resolution of the appeals, which had been pending since 2019. The court, considering the prolonged delay and the circumstances presented, directed the Appellate Authority to prioritize and resolve the appeals within a specified timeframe.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 759961 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 09-12-2022
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: THOMAS ABRAHAM
• Keywords: Commutation of Pension; TDS liability; DCRG; Terminal surrender of earned leave; Expeditious disposal of appeals

Judgement Text

"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 T ax 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 T ax 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 T ax 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. 2. The learned counsel for the petitioner prayed for expeditious disposal of the appeals. It is submitted that the appeals have been pending since 2019. W.P.(C) Nos.39646 & 39741 of 2022 4 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. 4. 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 W.P.(C) Nos.39646 & 39741 of 2022 5 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 "