AARYA SARWATE,THANE vs. INCOME TAX OFFICER, TDS-1, THANE, THANE

ITA 6689/MUM/2024Status: DisposedITAT Mumbai05 February 2026AY 2020-2021Bench: the ld.CIT(A) contesting the action of the TDS authority who noted that the1 pages
AI SummaryAllowed

What did the Tribunal hold?

The CIT(A) dismissed the appeal in limine on the issue of delay without providing the assessee an opportunity of being heard, thus violating principles of natural justice. The tribunal found that the CIT(A) had dismissed the appeal solely on the grounds of delay without discussing the merits.

What were the facts?

The assessee purchased a property from NRIs and deducted TDS at 1% instead of the applicable 30% plus surcharge, and did not possess a lower deduction certificate. The Assessing Officer treated the assessee as a defaulter under sections 201(1) and 201(1A) and levied interest under section 234E.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without granting an opportunity to explain the delay, violating principles of natural justice? Whether the grounds of appeal challenging the addition merit substantive adjudication?

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 234E,Section 197,Section 249(3)

AI-generated summary — verify with the full judgment below

Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Appellant: Shri Sanjiv Brahme,AR
For Respondent: Shri Surendra Mohan, (Sr. DR)
Hearing: 23.12.2025Pronounced: 05.02.2026

PER PRABHASH SHANKAR [A.M.] :- The present appeal is preferred by the assessee against the order passed by the Learned Commissioner of Income-tax, Appeal, ADDL/JCIT(A), Udaipur [hereinafter referred to as “CIT(A)”] pertaining to order passed u/s. 201(1)/201(1A) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 14.11.2022. 2. The grounds of appeal are as under:

1.

The notice u/s 201 being without DIN is bad in law in so far the notice of demand not being accompanied with the order.

P a g e | 2 Aarya Sarwate

2.

The CIT Appeals has erred in confirming the TDS default amou

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 201(1)

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

Recent GST High Court judgments

Search GST case law →