MANOJ KUMAR JAIN, PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

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ITA 591/JPR/2023Status: DisposedITAT Jaipur19 December 2023AY 2016-17Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)13 pages
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What did the Tribunal hold?

The Tribunal held that the delay in filing Form 27C was a technical breach and condonable, citing High Court and ITAT decisions. For interest payments, the Tribunal allowed an opportunity to furnish a certificate from an accountant under the proviso to section 201(1).

What were the facts?

The assessee, a scrap dealer, was found to have sold scrap without collecting tax at source and obtaining Form 27C. The Assessing Officer raised demands under sections 201(1)/201(1A) for non-collection of tax. The CIT(A) dismissed the appeal for one year, stating no submissions were filed, while deciding other years on merit.

What were the issues?

Whether the assessee can be held liable for non-collection of tax at source when Form 27C was belatedly filed, and whether an opportunity should be granted to furnish a certificate under the proviso to section 201(1) for interest payments.

Which sections of the Income-tax Act were involved?

Section 206C,Section 201(1),Section 201(1A),Section 139,Section 27C,Section 27BA,Section 194A

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: HON’BLE SHRI SANDEEP GOSAIN, JM &

For Appellant: Shri P.C. Parwal, CA jktLo dh vksj ls@
Hearing: 01/11/2023Pronounced: 19/12/2023

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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