S3 INFRAREALITY PVT LTD,FARIDABAD vs. DCIT CIRCLE 22(2), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2016-17
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1081176959(1) dated 25.09.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
Suffice to say, the assessee’s sole substantive grievance raised in the instant appeal challenges both the learned lower authorities respective findings holding it as the assessee in default for not having deducted TDS on payment of external development charges payments made to M/s Haryana Urban Development Authority (“HUDA”) which stands treated as contractual payments u/s 194C of the Act. taxmann.com 441 (Del.) has already settled the above sole issue against the assessee and in the department’s favour that such “EDC” payment indeed attracts TDS deduction. I thus uphold both the learned lower authorities’ respective findings treating the assessee as the assessee in default in section 201(1) proceedings in very terms.
This assessee’s appeal is dismissed. Order Pronounced in the Open Court on 24/12/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 24/12/2025
*Subodh Kumar, Sr. PS*