THE PR COMMISSIONER OF INCOME TAX - 15 vs. JASJIT SINGH

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ITA - 295 / 2023HC Delhi22 May 20232 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The High Court issued notice to the assessee and directed the Revenue to inform if any prosecution was initiated against Koutons Group for non-deposit of TDS. The appeal is pending further hearing.

What were the facts?

The Revenue appealed an ITAT order concerning AY 2009-10. The assessee sold shares, and the buyer (Koutons Group) deducted TDS but allegedly did not deposit it. The ITAT directed a refund of the TDS amount and a sum deposited by the assessee.

What were the issues?

Whether the ITAT was correct in directing a refund of TDS deducted by a third party who allegedly failed to deposit it. The issue also involves the liability of the deductor and the refundability to the assessee.

Which sections of the Income-tax Act were involved?

Section 194A,Section 201,Section 205

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$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 295/2023

THE PR COMMISSIONER OF INCOME TAX – 15..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Mr Pratyaksh Gupta, Advocate.

versus

JASJIT SINGH

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

22.05.2023

[Physical Hearing/Hybrid Hearing (as per request)] CM Appl.27009/2023 1. This is an application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, the period of delay involved is 300 days. 3. Issue notice to the non-applicant/respondent/assessee. 4. List the application on 15.09.2023. ITA 295/2023 5. This appeal concerns Assessment Year (AY) 2009-10. 6. The appellant/revenue seeks to challenge the order of the Income Tax Appellate Tribunal [in short, “ITAT”] dated 03.03.2021. ITA 295/2023

1/2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:15:57

7.

It appears, that the respondent/assessee had sold his shares in an entity going by the name S.R. Resorts Pvt. Ltd. to a group going by the name, Koutons Group. 7.1 Koutons Group had deducted tax at source, amounting to Rs.2,04,96,655/- 7.2 Besides this, the respondent/assessee had also deposited Rs.50 lakhs, as per the order passed by this Court on 01.12.2011. 8. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that Koutons Group did not deposit the aforementioned amount, which they had deducted as tax at source. It is, therefore, the contention of Mr Bhatia, that the Tribunal could not have directed refund of the said amount, along with the amount directed to be deposited by this Court, with statutory interest. 9. It appears, that the Tribunal has treated Koutons Group as an agent of the appellant/revenue, and hence, issued the aforementioned direction. 10. Mr Bhatia will inform the Court, whether any prosecution was initiated against Koutons Group for deducting tax at source, and not depositing the same with the appellant/revenue. 11. Issue notice to the respondent/assessee via all permissible modes, including e-mail. 12. List the matter on 15.09.2023. RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 22, 2023/pmc Click here to check corrigendum, if any ITA 295/2023

2/2

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:15:57

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