DCIT, LAXMINAGAR vs. TURNER GENERAL ENTERTAINMENT NETWORKS INDIA PRIVATE LIMITED, MAHIPALPUR DELHI

ITA 473/DEL/2024Status: DisposedITAT Delhi14 November 2024AY 2011-12Bench: SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)18 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the order passed by the AO under Section 201(1) and 201(1A) was barred by limitation. The assessment was made after the expiry of two years from the financial year in which the TDS statements were filed, rendering it null and void.

What were the facts?

The Assessing Officer (AO) passed an order under Section 201(1)/201(1A) of the Income Tax Act, 1961, holding the assessee in default for failure to deduct tax at source. The assessee contended that the order was time-barred, while the revenue argued it was passed within the prescribed limits.

What were the issues?

The primary issue was whether the order passed by the AO under Section 201(1)/201(1A) was time-barred according to the provisions of Section 201(3) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1),Section 201(1A),Section 201(3),Section 200

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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. M. BALAGANESH & SH. SUDHIR KUMAR

Hearing: 14/10/2024Pronounced: 14/11/2024

PER SUDHIR KUMAR, JM: This appeal by the revenue is directed against the order of the Commissioner of Income Tax (Appeals)-11,NFAC Delhi, [hereinafter referred to as “CIT(A)”], vide order dated 07.12.2023 pertaining to A.Y. 2011-12 and arises out of the order passed by the Assessing Officer dated 28.03.2018 under Section 201 of the Income Tax Act, 1961 [hereinafter referred as ‘the Act’].

2.

The revenue has raised the following grounds of appeal :-

1.

Whether on the facts and in the circumstances of the case and in law, the CIT(A) was justified in not appreciating the fact that the order under section 201(1)/201(14) of the Act has been passed well within the time li

The order continues below.

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