TOPPERS HAIR & BEAUTY SALON PRIVATE LIMITED ,MUMBAI vs. ITO TDS WARD 2(3)(2), MUMBAI

In this case, vide order dated 27.01.2023 u/s. 201 of the Act, the Assessee company was treated as an assessee as a default within the meaning of section 201(1) of the Act, for not deducting the TDS on amount of Rs. 98,84,891/- u/s. 194A and 194 of the Act and consequently demand of Rs. 15,46,384/- was raised.

The Assessee being aggrieved though challenged the order of the AO u/s. 201 of the Act by filling 1st appeal before the ld. Commissioner , however, despite of sending two notices, eventually made no reply/response and therefore the ld. Commissioner was constrained to decide the appeal of the assessee by an ex-parte order and ultimately dismissed the appeal of the Assessee in limine and without touching the merits of the case and therefore considering the peculiar circumstances for just and proper decision of case and substantial justice, as the Assessee has claimed that one last and final opportunity may be provided to the assessee, we are inclined to set aside the impugned order and consequently remanding the case to the file of the ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the assessee. The assessee is also directed to operate with the appellate proceeding.