G.C.S. COMPUTER TECHNOLOGY PRIVATE LIMITED,CHANDIGARH vs. ITO WARD-4, PATIALA, PUNJAB

ITA 711/CHANDI/2026Status: DisposedITAT Chandigarh05 August 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the AO for de-novo adjudication, allowing the assessee an opportunity to plead and prove its case, citing principles of natural justice. This was due to the assessee's contention of being unrepresented and its ability to demonstrate that TDS was not required on the impugned payments.

What were the facts?

The assessee's appeals for AY 2018-19 and 2019-20 involved demands raised by the AO for TDS defaults. The CIT(A) dismissed the appeal due to a significant delay, and the assessee largely remained unrepresented before the lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the AO, given the lack of representation and the potential for demonstrating no TDS liability.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

Heard together (2 matters)

ITA No.710/CHANDI/2026
ITA No.711/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench

1.

Aforesaid appeals by assessee for Assessment Years (AY) 2018- 19 & 2019-20 have identical facts. In both the appeals, the only prayer of Ld. AR is to remand back the matter back to the file of Ld. AO since the assessee has largely remained unrepresented therein. The appeal for AY 2018-19 arises of an order of Ld. Addl. / Joint Commissioner of

The order continues below.

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