DEEPANSHU PROJECTS PRIVATE LIMITED,NEW DELHI vs. ITO WARD 74(1), , NEW DELHI

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ITA 4871/DEL/2025Status: DisposedITAT Delhi26 November 2025AY 2014-15Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (Assessment Years: 2014-15 & 2016-17) Deepanshu Projects Pvt. Ltd. H-41, Main Rohtak Road, Udyog Nagar, New Delhi - 110041 Vs. ITO, Ward 74(1) 501, 5th Floor, Aayakar Bhavan, Distt. Centre, Laxmi Nagar, New Delhi - 110092 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCD5228N Appellant Respondent Appellant by : Sh. SS Nagar, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 26.11.2025 Date of Pronouncement 26.11.23 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the issue regarding the applicability of Section 194C was settled by the Delhi High Court in the case of Puri Construction Pvt. Ltd. The Tribunal found the grounds raised by the assessee to have no substance.

What were the facts?

The assessee appealed against an order holding them as assessee in default for non-deduction of TDS on payment of EDC charges to HUDA. The Revenue contended that TDS was deductible at 2% under Section 194C of the Act.

What were the issues?

Whether TDS was deductible under Section 194C on EDC charges paid to HUDA, and if the assessee was rightly held in default for non-deduction.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 194C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI NAVEEN CHANDRA

Hearing: 26.11.2025Pronounced: 26.11.2025

O R D E R PER ANUBHAV SHARMA, JM:

These appeals are preferred by the assessee against the common order dated 09.06.2025 of the Commissioner of Income Tax, Appeal Addl/JCIT(A)-1 Noida (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/APL/S/250/2025-26/1076810052(1)/1076809787(1) arising out of the different order dated 31.03.2021 & 16.03.2022 passed u/s 201(1)201(1A) of the Income & 4872/Del/2025 Deepanshu Projects Pvt. Ltd. (AY: 2014-15 & 2016-17)

Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, TDS Ward 74(1), Delhi (hereinafter referred to as the Ld. AO) for AYs: 2014-15 & 2016-17.

2.

On hearing both the sides we find that the issue involved in both the appeals is holding the appellant as assessee in default for non deduction of TDS of payment of EDC charges to HUDA which as per the Revenue was liable to TDS @ 2% under Section 194C of the Act. The issue in this regard stands settled holding provision of Section 194C of the Act as applicable and relying the decision of Hon’ble Delhi High Court in the case of Puri Construction Pvt. Ltd. Vs. Addl.CIT, W.P. (C) 9483/2019 order dated 13.02.2024, issue is decided by ld CIT(A) against the assessee.

3.

Though the matter is pending before the Hon’ble Supreme Court in SLP No. 11448/2024 and Hon’ble Supreme Court has directed that no coercive steps shall be taken against the petitioners before Hon’ble Supreme Court, however, as such there is no absolute stay on the operation of decision of Hon’ble Delhi High Court, so as to benefit the assessee. The grounds raised have no substance. The appeals are dismissed.

Order pronounced in the open court on 26.11.2025

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