ELIXIR REALTY SOLUTIONS PRIVATE LIMITED,DELHI vs. ACIT, CIR 7(1), DELHI

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ITA 1561/DEL/2025Status: DisposedITAT Delhi03 June 2025AY 2019-20Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the matter requires fresh factual verification by the Assessing Officer rather than substantive adjudication. The appeal is restored to the Assessing Officer for appropriate adjudication with three opportunities for hearing for the appellant.

What were the facts?

The assessee's appeal for assessment year 2019-20 arises from an order related to proceedings under section 143(1) of the Income-tax Act. The sole grievance pertains to the denial of TDS credit of Rs.4,97,754/-, deducted by M/s. Orion Automobiles Pvt. Ltd., because the deductor allegedly failed to credit/deposit it within the due date.

What were the issues?

Whether the TDS credit denial was justified due to the deductor's alleged failure to deposit within the due date, and if fresh factual verification is required before substantive adjudication.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 254(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.06.2025Pronounced: 03.06.2025

Assessment Year: 2019-20 Vs. ACIT, Elixir Realty Solutions Pvt. Ltd., Circle-7(1), E-350, 1st Floor, Delhi Greater Kailash-II, New Delhi PAN :AACCE1010B (Appellant) (Respondent) Assessee by None Department by Sh. Akhilesh Kumar Yadav Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Agra’s DIN and order no. ITBA/APL/S/250/2024- 25/1073526555(1), dated 20.02.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

Coming to the assessee’s sole substantive grievance seeking to reverse both the learned lower authorities’ action denying TDS

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