SCREEN SCENE MEDIA ENTERTAINMENT PVT LTD,CHENNAI vs. TDS WARD 3 (2), CHENNAI

Screen Scene Media Entertainment Income Tax Officer, Private Limited, TDS Ward-3(2), No.6, Padmanabha Nagar 2nd Street, Chennai. Adyar, Chennai- 600 020. [PAN: AAYCS1779H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Mr.V.R.Vasantha Narayanan, FCA प्रत्यर्थी की ओर से /Revenue by : Mr.P.Krishna Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 11.08.2025 घोषणा की तारीख /Date of Pronouncement : 13.08.2025 आदेश / O R D E R PER BENCH The below mentioned appeals have been filed by the appellant assessee for AY-2019-29 to 2023-24 contesting the order of Ld. First Appellate Authority indicated Column-E, herein below:-

S. Appeal AYs Appellant CIT(A) Order Details Respondent No. Nos. A B C D E F ITA DIN & Order No.ITBA / APL / S No. / 250 / 2024-25 / 1447 / Chny 1 2019-20 1075072002(1) dated / 2025 Screen Scene 26.03.2025 Media & Order No.ITBA / APL / S Entertainment / 250 / 2024-25 / Private 1466 / Chny 2 2020-21 1075073079(1) dated / 2025 Limited, Income Tax 26.03.2025 No.6, & Order No.ITBA / APL / S Officer, Padmanabha / 250 / 2024-25 / Nagar 2nd 3 1467 / Chny 2021-22 TDS Ward- 1075073707(1) dated / 2025 Street, 26.03.2025 3(2), Adyar, ITA No. DIN & Order No.ITBA / APL / S Chennai- 600 Chennai. / 250 / 2024-25 / 020. 1447 / Chny 4 2022-23 1075074259(1) dated [PAN: / 2025 26.03.2025 AAYCS1779H] ITA No. DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 5 1447 / Chny 2023-24 1075074561(1) dated / 2025 26.03.2025 2.0 All the above five appeals are centering around the common issue of order passed under section 201 / 201A by the Ld.AO invoking provisions of section 194C and 194J of the Act. The facts of all the cases have been stated to be identical in all the appeals. Accordingly, all the appeals were heard together and are being adjudicated by this common order. For the purposes of this order we will consider the facts and figures for AY-2019-20. The decision taken therein shall apply mutatis mutandis to the appeals for AY-2020-21 to 2023-24.

3.0 At the outset, Ld.Counsel for the assessee submitted that it has not been accorded due opportunity of being heard by the Ld.CIT(A) before dismissing its appeal. The Ld.Counsel submitted that the Ld.AO Page - 2 - of 6 has treated the assessee as an assessee in default within the meaning of section 201 and 201(1A) of the Act for non-deduction of TDS u/s 194C ( u/s 194J for AY-2021-22). It was stated that the impugned disallowances was, inter-alia, attributed to non-submission of details comprising bills, vouchers etc. The Ld.Counsel further argued that the Ld.CIT(A) also recorded in para 5.3.2 & 5.3.3 of his order regarding non-submission of evidences. It was accordingly requested that the matter may be considered for remission to the Ld.AO for consideration of evidences in assessee’s possession and taking a decision thereof. 4.0 Per contra, the Ld.DR relied upon the order of the lower authorities. 5.0 We have heard the rival submissions in the light of material available on records. We have noted that the fact of non-submission of certain details comprising bills, vouchers etc lies at the root of the problem and which has contributed to passing of order section 201 and 201(1A) of the Act for non-deduction of TDS u/s 194C ( u/s 194J for AY- 2021-22). We are satisfied with the arguments put forth by the assessee for its failure to make adequate compliances before the lower authorities. Be that as it may be, we are of the view that the matter concerning non- deduction of TDS u/s 194C / 194J by the assessee have not been objectively and comprehensively analyzed by the lower authorities. We are of the view that ends of justice would be met if the assessee is given Page - 3 - of 6 one last opportunity to present its case and filed supporting evidences before the Ld.AO. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. Without prejudice it has also been noted that in this case the Ld. AO did not have adequate opportunities to examine the varied facts seminal therein. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the issue of non-deduction of tax and consequent order u/s 201 / 201(1A) which have been contested by the assessee through its grounds of appeal stands remitted back to the Ld. AO for fresh adjudication de novo by passing a speaking order. To the extent the order of lower authorities on this issue stands set aside. The Ld. AO shall give opportunities of being heard to the assesse and it shall be bounden upon the assesse to comply with the notices issued by the Ld. AO. Any non-compliance on the part of the assesse can be adversely viewed. The assessee is at liberty to produce all the evidences filed through its paper book before us including any other evidences deemed relevant in support of its claims before the Ld. AO during the readjudication proceedings. Accordingly, the grounds of appeal