JSD STEEL PRIVATE LIMITED (FORMERLY CBS STEEL PRIVATE LIMITED),DELHI vs. INCOME TAX OFFICER WARD 75(1), DELHI

ITA 8728/DEL/2025Status: DisposedITAT Delhi15 July 2026AY 2013-146 pages
AI SummaryPartly Allowed

What were the facts?

The assessee's appeal was filed with a significant delay of 449 days, attributed to the director's medical condition and lack of awareness of portal service. The core issue concerns the validity of an order passed under Section 201(1)/201(1A) for non-deduction of TDS, which the assessee claimed was time-barred.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. It upheld the order for non-deduction of TDS and interest, finding it within the extended limitation period due to the COVID-19 pandemic. However, the late fee penalty under Section 234E was deleted as it was levied prior to the section's insertion.

What were the issues?

Whether the order for non-deduction of TDS and interest was barred by limitation, and whether the late fee penalty under Section 234E was correctly levied.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1A),Section 234E,Section 201(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “A” BENCHES, NEW DELHI

Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL

PER MANISH AGARWAL, A.M.: The present appeal is filed by assessee against the order dated 15.07.2024 passed by Ld. Commissioner of Income Tax (A)/ADDL/JCIT(A)-2, Mumbai [“Ld. CIT(A)”] in Appeal No. NFAC/2012-13/10017409 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of order dated 24.03.201 passed u/s

The order continues below.

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