INCOME TAX OFFICER, LAXMI NAGAR, NEW DELHI vs. ASTHETIC TOWNSHIP DEVELOPERS PRIVATE LIMITED, DELHI
Income Tax Appellate Tribunal, “B” BENCH, DELHI
Before: SHRI S RIFAUR RAHMAN & SHRI ANUBHAV SHARMAIncome Tax Officer Ward 73(2), Room No. 401, 4th Floor, Aayakar Bhawan, Laxmi Nagar, Delhi – 110092 Vs. Asthetic Township Developers Private Ltd. 263, DDA Office, Complex, Jhandewalan Extn. New Dehli – 110055 थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFCA7128K Appellant .. Respondent
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
27.02.2025 of the Ld. Commissioner of Income Tax, Appeal, Addl./JCIT(A)-
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Asthetic Township Developers Pvt. Ltd. (AY: 2014-15)
9, Mumbai (hereinafter referred as Ld. First Appellate Authority or in short
Ld. ‘FAA’) in DIN & Order No : ITBA/APUS/250/2024-25/1073781605(1) arising out of the order dated 27.03.2023 u/s 201(1)/201(1A) of the Income
Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the ITO, TDS
Ward 73(2), Delhi for AY: 2014-15. 2. None appeared for the assessee at the time of hearing though notices have been issued, no more opportunities justified. The Ld. DR was heard the issue involved is tax liability in non deduction of TDS u/s 201(1) and interest on the same u/s 201(1A) of the Act on account of payment made to Haryana
Urban Development Authority (in short ‘HUDA’) for External Development
Charges (in short ‘EDC’) which is income for HUDA and provision of Section 194C are applicable or not. On appreciating the impugned order we find that ld. CIT(A) has taken into consideration decision of the Tribunal in the case of M/s Shiv Sai Infrastructure Pvt. Ltd. Vs. ACIT, in ITA No.
5713/Del/2019 ignoring the decision of Hon’ble Delhi High Court in the case of M/s Puri Construction Private Limited Vs. Addl. CIT & Ors. 159
taxmann.com 444 (Delhi) wherein Hon’ble High Court has held that EDC payment by development to HUDA would be subject to TDS u/s 194C of the P a g e | 3
Asthetic Township Developers Pvt. Ltd. (AY: 2014-15)
Act. Thus, the ground raised by revenue is sustained. The impugned order of the ld. First Appellate Authority is quashed. The appeal stand allowed.
Ordered accordingly.
Order pronounced in the open court on 29.12.2025 (S Rifaur Rahman) (Anubhav Sharma)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated 29.12.2025
Rohit, Sr. PS