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

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

P a g e | 2
ITA Nos. 4871 & 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 (Naveen Chandra) (Anubhav Sharma)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Dated 26.11.2025

Rohit, Sr. PS

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ITA Nos. 4871 & 4872/Del/2025
Deepanshu Projects Pvt. Ltd. (AY: 2014-15 & 2016-17)