NARMADASAGAR AGRISEEDS PRIVATE LIMITED,SABARKANTHA vs. THE ITO, WARD, TDS, GANDHINAGAR

PDF · subscribers
ITA 613/AHD/2025Status: DisposedITAT Ahmedabad07 November 2025AY 2017-18Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed that the assessee was given several opportunities to present its case but failed to submit the required details. In the interest of justice, the Tribunal set aside the order of the CIT(A) and restored the matter for de novo adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. The assessee claimed to have discharged its TDS liability and paid interest, yet a demand of Rs. 5,46,360/- was raised. The assessee had been granted multiple opportunities to furnish details but failed to do so.

What were the issues?

Whether the demand for TDS can be recovered from the assessee when the payees have already offered the income for taxation and the assessee claims to have discharged its liability? Whether the assessee should be given another opportunity to present its case due to non-submission of details?

Which sections of the Income-tax Act were involved?

Section 201(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

For Appellant: Shri Sanjay R Shah, AR
For Respondent: Shri Ravindra, Sr. DR
Hearing: 06.11.2025Pronounced: 07.11.2025

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

1.

This appeal is filed by the Assessee against the appellate order dated 17.01.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18.

2.

The assessee has raised the following grounds of appeal:

1. The Hon'ble CIT grossly erred in law and on facts in holding appellant as assessee in default inspite of the fact that the appellant had discharged its liability fully towards the deduction of tax at source and also paid interest thereon under the provisions of the Act, and therefore, no further amount was payable by the Appellant.

2. Without prejudice to above, the Hon'ble CIT grossly erred in law and on facts in raising demand against the appellant for TDS of Rs.5,46,360/-, particularly when the payees to whom the amount has been paid have filed their return of income for the Asst. Year 2017-18 and offered such income for tax, and accordingly, as per the provision of section 201(1), such amount cannot be recovered from the appellant.

3.

Your Appellant reserves the right to add, alter, amend and/or withdraw any of the above Grounds of Appeal.

3. On perusal of the records, it is observed that the assessee was afforded three opportunities of hearing to furnish details, clarifications, and explanations to substantiate its claim. However, despite being granted multiple opportunities, the assessee sought adjournments and failed to furnish the requisite details or explanations before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the Assessing Officer and dismissed the appeal of the assessee. Before us, the Ld. Counsel for the assessee prayed that, given an opportunity, all necessary details, clarifications, and explanations would be furnished to the Revenue authorities. Hence, in the interest of justice, we set aside the order of the Ld. CIT(A) and restore the matter to the file of the Ld.CIT(A) for de novo adjudication. The assessee shall submit all the relevant bank statement/submission/document before the Ld.CIT(A) and comply with the notices issued by the revenue authorities without seeking any unnecessary adjournments.

The order is pronounced in the open Court on 07.11.2025.

S /- Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 07.11.2025 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

More judgments on Section 201(1)

All 3,835 judgments and leading authorities on Section 201(1) →

Latest GST High Court judgments

Search GST case law →