THAMIZHAGA CABLE TV COMMUNICATION LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI

The assessee is a company and filed the return of income declaring total income of Rs. 82,77,41,670/-. The return was processed u/s. 143(1)(a) of the Act where the income was computed at Rs.83,07,22,630/-.

We have heard the parties and perused the materials available on record. During the course of hearing, the Ld. Authorized Representative (AR) presented arguments only with regard to ground No.1.2 pertaining to the impugned addition towards non payment of TDS and submitted that rest of the grounds are not pressed. The Ld. AR submitted that the A.O while making the addition did not mention any details with regard to the TDS default alleged by the A.O. In this regard, we notice that the A.O in the order of assessment has merely stated that from the information available on inside portal, it was observed that the assessee has defaulted on TDS payments and hence the same is added to the total income of the assessee. We further notice that the CIT(A) has also sustained the addition on the ground that the assessee has not filed any details. Considering that the lower authorities are not provided any details with regard to the actual default committed by the assessee with regard to TDS payment, we see merit in the submission of Ld. AR that the assessee could not submit any details since he is not informed of the details pertaining to the alleged default committed by him. Accordingly, we deem it fit to remit the appeal back to the A.O with a direction to communicate the specific details pertaining to the alleged default committed by the assessee in the TDS payments and give a proper opportunity to the assessee to submit the details. The A.O is further directed to consider the

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 19th day of June, 2026 at Chennai.