GREENEFFECT WASTE MANAGEMENT LIMITED (EARLIER KNOWN AS A2Z GREEN WASTE MANAGEMENT LIMITED),GURUGRAM vs. ITO,WARD-73(2), NEW DELHI

ITA 3400/DEL/2026Status: DisposedITAT Delhi14 September 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remit the issue of the confirmed interest addition back to the AO for fresh verification. This was to provide the assessee with an adequate opportunity of being heard and to decide the matter afresh.

What were the facts?

A TDS survey was conducted on the assessee, leading to proceedings under Section 201(1)/201(1A) for AY 2018-19. The CIT(A) confirmed an addition of Rs. 22,90,631/- on account of interest, while remanding other additions back to the AO.

What were the issues?

Whether the CIT(A) erred in confirming the interest addition without directing verification by the AO, and if the assessee was denied a reasonable opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 201(1A),Section 133A(2A)

AI-generated summary — verify with the full judgment below

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI M. BALAGANESH, HON’BLE

Hearing: 08.09.2026Pronounced: 08.09.2026

PER MAHAVIR SINGH, VP:

This appeal by the assessee is emanating from the order of the Ld. Addl/JCIT(A-3, Bengaluru, (hereinafter referred as CIT(A)), dated 27.1.2026. Order u/s. 201(A)(/(1A) 29.3.2025 of the Income Tax Act, 1961 (hereinafter referred as “Act”) relevant to assessment year 2018-19 was passed by the ITO(TDS), Ward 73(2), New Delhi.

2.

The assessee has raised the following grounds of appeal:-

1.

That under the facts and circumstances of the case, Ld. CIT(A) erred in law in upholding order passed by the ITO, Ward 73(2), TDS New Delhi which is illegal, unlawful and without juri iction.

2.

That under the facts and circumstances of the case, th

The order continues below.

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