Indian Institute Of Technology v. Commissioner Of Income Tax And ORS
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3686 of 2015 ====================================================== Indian Institute of Technology, Patna an educational Institution constituted under the Institutes of Technology (Amendment ) Act, 2012 (No. 34 of 2012) having its office at Navin Polytechnic Campus, P.O. + P.S.- Patliputra, District- Patna through its Registrar, Subhash Pandey, son of Shri B. R. Pandey, resident of Residential quarter of IIT, Patna, P.O. + P.S. Patliputra, District- Patna.
... ... Petitioner/s
Versus
1.
Commissioner of Income Tax (TDS), having its office at Annexe C.R. Building, Beer Chand Patel Marg, Patna.
2.
Commissioner of Income Tax (Appeals)-II having its office at Annexe C.R. Building, Beer Chand Patel Marg, Patna.
3.
Asstt. Commissioner of Income Tax TDS having its office at 6th Floor, Annexe C.R. Building, Beer C ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. D.V.Pathy, Advocate.
Ms. Manju Jha, Advocate.
For the Respondent/s :
Mrs. Archana Sinha @ Archana Shahi, Advocate. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 26-08-2020 Petitioner has prayed for the following reliefs: "(i) the respondent no. 2 be directed to dispose of the appeal filed on 19.11.2014 for the financial years 2012-13 and 2013-14.
(ii) the notice dated 09.02.2015 (as contained in Annexure-2) issued by the respondent no. 3 directing payment of outstanding demand for the financial years 2012-13 and 2013-14 during the pendency of the first appeal be quashed.
(iii) For any other relief/reliefs to which the petitioner is otherwise found entitled to."
Patna High Court CWJC No.3686 of 2015(7) dt.26-08-2020 2/3 At the time matter was taken up, learned counsel for the petitioner fairly states that petitioner shall be content if a direction is issued in relation to relief No.(i) made in the prayer clause.
We find that the matter pertains to the financial years 2012-13 and 2013-14 and, as such, we see no reason as to why the hearing in the appeal be not expedited and disposed of expeditiously in accordance with law. Ordered accordingly. Conscious of the fact that perhaps in the prevalent circumstances on account of pandemic Covid-19, it would not be possible to conduct physical hearing, we direct that the appeal(s) be heard through video conferencing. We direct the petitioner to make himself available for such hearing on 16.09.2020.
Mrs. Archana Sinha, learned counsel appearing for the Income Tax Department, states that link for such hearing shall positively be supplied both to the petitioner as also to the learned counsel Shri D.V.Pathy, who is representing the petitioner in the present petition.
Petitioner through Mr. D.V.Pathy, learned counsel, undertakes to fully cooperate in the matter and not take any unnecessary adjournment.
Patna High Court CWJC No.3686 of 2015(7) dt.26-08-2020 3/3 Statement is accepted and taken on record.
Petition stands disposed of in the above terms. Interlocutory application, if any, shall also stand disposed of.
(Sanjay Karol, CJ) ( S. Kumar, J) sujit/- U