JAINSONS WOVEN ART ,PANIPAT vs. ACIT, PANIPAT
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax [Appeals]-Karnal [‘Ld. CIT(A)’ for short] dated 09/07/2019 pertaining to Assessment Year 2012-13. 2. Brief facts of the case are that, an order u/s 201(1) and 201(1A) of the Income Tax Act, 1961 (‘Act’ for short) came to be passed on 18/12/2018 by holding Assessee in default and raised the demand u/s 201 (1) of the Act and also charged interest u/s 201 of the Act by computing the demand payable at Rs. 2, 18,768/-. Aggrieved by the said order dated 18/12/2018, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 09/07/2019, dismissed
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3. None appeared for the Assessee. Ongoing through the order sheet, it is found that the Assessee has been remained absent continuously and not adduced any arguments. Considering the above facts and circumstances, we deem it fit to decide the Appeal after hearing the Department's Representative.
The Department's Representative relying on the findings and conclusion of the order of the Ld. CIT(A) sought for dismissal of the Appeal .
We have heard the Department's Representative and perused the material available on record. The Ld. CIT(A) while dismissing the Appeal, specifically observed that in the assessment order, the A.O. made an addition amounting to Rs. 78,41,993/- u/s 40(a)(i) of the Act on account of non-deduction on account of payments made to non- resident, further the Ld. CIT(A) in his order in IT/52/PPT/2014-15 dated 21/10/2016, had upheld the addition to the extent of Rs. 11,33,514/- and deleted the remaining on account of being under the category technical services having been rendered. The Ld. CIT(A) has also further observed that the amount confirmed clearly relates to the 3 Jainsons Woven Art Vs. ACIT payments being made a non-technical value, accordingly, held that the provisions of Section 195 of the Act are squarely applicable to the facts of the case and the same is not covered by the specified list where payment is not chargeable to tax. Considering the above facts and circumstances and in the absence of any contrary material/facts available on record, we find no reason to interfere with the findings and conclusions of the Ld. CIT(A). Finding no merits in the Grounds of Appeal, the Appeal of the Assessee is dismissed. Order pronounced in the open court on 09th April, 2025 (NAVEEN CHANDRA) JUDICIAL MEMBER Date:- 09.04.2025 R.N, Sr.P.S*