OMKARA IMPEX AND MERCHANDISE LLP,AHMEDABAD vs. ITO, TDS WARD 2, AHMEDABAD, AHMEDABAD

ITA 662/AHD/2026Status: DisposedITAT Ahmedabad30 June 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee failed to substantiate the reasons for non-deduction of TDS before the Assessing Officer. The matter is remanded to the Assessing Officer for a fresh assessment to allow the assessee to provide all relevant documents.

What were the facts?

The assessee failed to provide necessary details and explanations to the CIT(A) despite multiple opportunities. The CIT(A) upheld the Assessing Officer's action based on available material.

What were the issues?

Whether the CIT(A) erred in confirming the treatment of a payment as deemed dividend and the consequential TDS defaults and interest. The primary issue is the assessee's failure to provide substantiating documents.

Which sections of the Income-tax Act were involved?

Section 2(22)(e),Section 194,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

For Appellant: Shri Maulik Kansara, AR
For Respondent: Smt. Mamta Singh, Sr. DR
Hearing: 22.06.2026Pronounced: 30.06.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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This appeal is filed by the Assessee against the appellate order dated 27.01.2026 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15. 2. The assessee has raised the following grounds of appeal: Asst. Year : 2014-15 - 2–

1.

Whether, on facts and in circumstances of the case and in law, Ld.CIT(A) has erred in confirming the payment of Rs.15,07,454/- as seemed dividend u/s.2(22)(e) of the Act?

2.

Whether, on facts and in circumstances of the case and in law, Ld.CIT(A) has erred in confirming the TDS default u/s.2

The order continues below.

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