TC TOURS LIMITED,MUMBAI vs. ITO (TDS) (OSD) CIRCLE 2(3), MUMBAI

ITA 1253/MUM/2025Status: DisposedITAT Mumbai29 April 2025AY 2021-22Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted multiple violations of natural justice by the CIT(A), including passing an ex-parte order without addressing an adjournment request and issuing notices with errors. As the merits of the case were not decided by the CIT(A), the ITAT remanded the matter back for de novo adjudication to provide the assessee a fair opportunity to present its case.

What were the facts?

The assessee, TC Tours Limited, was found to be in default for not deducting TDS under Section 194-O on payments to airline companies for booking flight tickets. The Assessing Officer raised a demand for tax and interest, which was upheld by the CIT(A) through an ex-parte order, as the assessee allegedly failed to comply with notices and substantiate its claim.

What were the issues?

Whether the CIT(A)'s ex-parte order violated principles of natural justice, and if the issue of TDS non-compliance under Section 194-O should have been decided on merits after providing a fair hearing opportunity.

Which sections of the Income-tax Act were involved?

Section 250,Section 133A(2A),Section 194-O,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

For Appellant: Shri. Madhur Agarwal a/w. Ms, Shri. Ajit Pal Singh, SR. DR
Hearing: 16.04.2025Pronounced: 29.04.2025

Per Kavitha Rajagopal, J M: These captioned appeals filed by the assessee, challenges the order of the learned Commissioner of Income Tax (Appeals), ADDL/JCIT (A)-11, Delhi (‘ld. CIT(A)’ for short), passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2021-22. ITA No. 1253/Mum/2025; (Assessment Year: 2021-22)

2.

At the time of hearing, the ld. AR brought to our attention that the assessee had physically filed the appeal on 21.02.2025 and subsequently e-filed again on 24.02.2025. It is observed that the appeal has been assigned two numbers i.e., ITA No. 1187/Mum/2025 and 1253/Mum/2024 and is listed on same date i.e., 16.04.2025. The ITA No. 1187 & 1253/Mum/2025 (A.Y.

The order continues below.

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