MEASAGE POOJA FLOOR MILLS,AMRITSAR vs. INCOME TAX OFFICER WARD- TDS, AMRITSAR

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ITA 370/ASR/2019Status: DisposedITAT Amritsar30 June 2020AY 2014-158 pages
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What did the Tribunal hold?

The Tribunal found the basis for holding the assessee in default for presumptive commission payments in certain years to be unsubstantiated. However, the appeals were allowed for statistical purposes based on observations regarding the exclusion of lockdown periods for pronouncement of orders.

What were the facts?

The assessee firm was found to have paid commission ('dhami') on wheat purchases during a survey. The Assessing Officer treated the assessee in default for not deducting TDS under Section 194H, creating a demand for multiple assessment years.

What were the issues?

Whether the assessee was in default for non-deduction of TDS on commission payments and whether the pronouncement of the order was within the prescribed time limit considering the lockdown period.

Which sections of the Income-tax Act were involved?

Section 194H,Section 201(1),Section 201(1A)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N. Arora, Advocate (A.R)
For Respondent: Shri Charan Dass,(D.R.)
Hearing: 06.02.2020Pronounced: 30.06.2020

आदेश आदेश क� आदेश आदेश क� क� �ितिल�प क� �ितिल�प �ितिल�प अ�े�षत �ितिल�प अ�े�षत अ�े�षत/Copy of the Order forwarded to : अ�े�षत 1. अपीलाथ� अपीलाथ� / The Appellant अपीलाथ� अपीलाथ� 2. ��यथ� ��यथ� / The Respondent. ��यथ� ��यथ� 3. आयकर आयकर आयु� आयकर आयकर आयु� आयु�(अपील आयु� अपील अपील) / The CIT(A)- अपील 4. आयकर आयकर आयु� आयकर आयकर आयु� आयु� / CIT आयु� 5. DR, ITAT, Amritsar Bench, Amritsr 6. गाड� गाड� फाईल गाड� गाड� फाईल फाईल / Guard file. फाईल स�या�पत स�या�पत स�या�पत �ित स�या�पत �ित �ित //True Copy// �ित

आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार उप उप उप/सहायक उप सहायक सहायक पंजीकार सहायक पंजीकार पंजीकार (Dy./Asstt. Registrar) पंजीकार

P a g e | 8 ITA No. 369-371/Asr./2019 A.Ys. 2013-14 to-2015-16 M/s Puja Flour Mills Vs. ITO

आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण/ ITAT, Amritsar. Bench, अिधकरण Amritsar.

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