SRI LAXMI TIMBERS PRIVATE LIMITED,PONDICHERRY vs. COMMISSIONER OF APPEALS, PONDICHERRY

ITA 1449/CHNY/2026Status: DisposedITAT Chennai24 July 2026AY 2019-20205 pages
AI SummaryRemanded

What were the facts?

The assessee company, engaged in the timber business, faced a substantial demand for TCS and interest due to non-deduction. The appeal before the CIT(A) was dismissed for being delayed, and the subsequent appeal before the ITAT also suffered from a significant delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before both the lower authorities, considering the substantial demand and the reasons provided by the assessee. The matter was restored to the CIT(A) for reconsideration after giving the assessee a proper opportunity to be heard.

What were the issues?

Whether the delay in filing the appeal and submitting the necessary forms (Form 27C) can be condoned, and whether the assessee is liable for TCS collection under Section 206C.

Which sections of the Income-tax Act were involved?

Section 206C,Section 206C(6A),Section 206C(7)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: HONOURABLE GEORGE GEORGE K & SHRI GAGAN GOYAL

Hearing: 30.06.2026Pronounced: 24.07.2026

PER GAGAN GOYAL, AM: This is an appeal preferred by the assessee against the order of Ld. Commissioner of Income Tax (A) / NFAC (hereinafter referred as the ‘Ld. CIT(A)’), Delhi dated 13.12.2024 for the Assessment Year (hereinafter referred as the ‘AY’) 2019-20. GROUNDS OF APPEAL

1.

The order of the assessing officer u/s 206 C (6A)/206C (7) of the I.T. Act dated 07.03.2024 is arbitrary, agains

The order continues below.

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