NALIN RAWAT,PUNJAB vs. ITO. WARD 6(1), CHANDIGARH, PUNJAB

ITA 272/CHANDI/2026Status: DisposedITAT Chandigarh12 August 2026AY 2019-203 pages
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What were the facts?

The assessee appealed against an order related to non-deduction of TDS under Section 194IA on a property purchase. The Revenue had previously accepted the assessee's contention that no cash payment was made for the property in a separate assessment order.

What did the Tribunal hold?

The Tribunal held that since the Assessing Officer had already accepted the assessee's claim that no such payment was made, the subsequent action under Section 201(1)/201(1A) and the CIT(A)'s order were unsustainable.

What were the issues?

Whether the addition for non-deduction of TDS and consequential interest and late filing fees are sustainable when the Assessing Officer had previously accepted that no such payment was made.

Which sections of the Income-tax Act were involved?

Section 194IA,Section 201(1),Section 201(1A),Section 234E,Section 250,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 272/Chd/ 2026 िनधा"रण वष" / Assessment Year : 2019-20 Nalin Rawat बनाम The ITO H.No. 133, Tower 4, Homeland Ward 6(1), Chandigarh Heights, Sector 70, Mohali, Punjab- 160071 "ायी लेखा सं./PAN NO: ARPPR1909M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 11/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 12/08/2026

आदेश/Order PER VIJAY VARMA, A.M: This appeal has been filed against the order of the Ld. CIT, Appeal, Addl/JCIT(A), in respect of order under section 201(1A) passed on 18/03/2025. 2. In the present appeal following grounds have been raised by the Appellant:

1.

That on the facts, circumstances and legal position of the case, Worthy CIT(A), NFAC in Appeal No. ADDL/JCIT (A) PANAJI/10012/2018-19 has erred in passing order dtd. 22.01.2026 in contravention of

The order continues below.

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