M/S. RITA TRANSPORT,BURDWAN vs. DCIT(TDS), CIRCLE 4(1), , DURGAPUR

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ITA 585/KOL/2025Status: DisposedITAT Kolkata07 August 2025AY 2017-18Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that proper representation was not made by the assessee before the lower authorities. To ensure natural justice, the Tribunal set aside the orders of the AO and CIT(A) and remitted the matter back to the AO for fresh adjudication, granting the assessee an opportunity to present all evidence.

What were the facts?

The assessee, M/s. Rita Transport, faced proceedings under Section 201(1)/201(1A) for non-deduction of TDS under Section 194C on payments to transporters for AY 2017-18. The AO and CIT(A) found the assessee in default, confirming demand for unpaid TDS, interest, and late fees, noting non-compliance with the proviso to Section 201(1) and issues with declarations under Section 194C(6) and TDS return filings.

What were the issues?

Whether the assessee was an 'assessee in default' for non-deduction of TDS on payments to transporters, and liable for interest and late fees, specifically concerning compliance with the conditions of the proviso to Section 201(1) and Section 194C(6) regarding Form 15-I declarations and TDS return filings.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 250,Section 194C,Section 194C(6),Section 234E,Section 139

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

order

: 07-August-2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the ADDL/JCIT(A)-1, Chandigarh [hereinafter referred to as the Ld. ‘Addl/JCIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 06.02.2025, which has been passed against the order u/s 201(1) and 201(1A) of the Act, dated 14.03.2022.

4.

Rival submissions were heard and the record and the submissions made have been examined. It was submitted by the Ld. AR that the required documents were submitted before the Ld. CIT(A) which related to F.Y. 2017-18; however, a perusal of the Annexure 5 being Form No. 15-I filed in the paper book before us shows that some of the details like F.Y. etc. are not properly filled therefore, the certificates were treated for F.Y. 2017-18 as they were all dated 10/05/2017. The Ld. AR requested that the matter may be remanded to the Ld. AO as the assessee has sufficient evidence and the required certificates in support of the claim that no further TDS was liable to be deducted.

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