NAIVEDHYAM BANQUETS AND FOODS PVT LTD,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX CPC(TDS), GHAZIABAD

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ITA 98/NAG/2020Status: DisposedITAT Nagpur14 October 2022AY 2015-167 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the AO had initiated proceedings under Section 201(1) and 201(1A) for non-deduction or non-payment of TDS. However, the AO failed to provide the assessees with an opportunity to be heard before passing the orders. The Tribunal found this to be a procedural lapse.

What were the facts?

The appeals were filed by various assessees against orders of the Assessing Officer (AO) concerning TDS compliance. The assessees are educational institutions, a pharmaceutical company, a banquet and food service provider, a projects company, and a school. The appeals relate to different assessment years and quarters.

What were the issues?

The primary issue was whether the AO had followed the principles of natural justice by providing an opportunity of being heard to the assessees before passing orders under Section 201(1) and 201(1A) for TDS defaults.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

� ž�Ğ� Ž����� ������Ğ�� ��İ��� ������ ���� �� � , , IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, PUNE (Through Virtual Hearing) BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI �� ACCOUNTANT MEMBER

Asstt. Sr ITA No(s). Appellant Respondent Qtr. Form Yr. Archana Vidyaniketan ACIT, 2014-15 Q1 24Q Lakhpuri Murtizapur, CPC-TDS, 2014-15 Q2 24Q Dist �– Akola �– 444107 Ghaziabad 2014-15 Q3 24Q 60/NAG/2020 Maharashtra 2014-15 Q4 24Q 1-9 to PAN : AAETA9080E 2015-16 Q1 24Q 68/NAG/2020 2015-16 Q2 24Q 2015-16 Q3 24Q 2015-16 Q4 24Q 2016-17 Q1 24Q �0���V���0�D�\�R�Q�¶�V�� ACIT, 2013-14 Q2 26Q Pharmaceuticals Pvt. CPC-TDS, 2013-14 Q3 26Q 42/NAG/2020 Ltd. Ghaziabad 2013-14 Q4 26Q To Quaemi Baugh, Near 2014-15 Q1 26Q 10-15 47/NAG/2020 Itwari Railway Station, 2014-15 Q3 26Q Shanti Nagar, 2015-16 Q4 26Q Nagpur �– 440002 PAN: AAECM1515F Naivedhyam Banquets ACIT, 2015-16 Q2 24Q and Foods Pvt. Ltd. CPC-TDS, 2015-16 Q3 24Q House No.1252, Ghaziabad 2015-16 Q4 24Q 98/NAG/2020 Plot G & H, Ward 16-18 to No.22, Chikhli Layout, 100/NAG/2020 Bharat Nagar Square, Nagpur �– 440008 PAN: AAECN4420E M/s. Manasvi Projects ACIT, 2013-14 Q4 26Q Pvt. Ltd., CPC-TDS, 2014-15 Q4 24Q 21, Yashodham Ghaziabad 2013-14 Q4 24Q 416/NAG/2019 Shopping Center, 19-21 to Gen A K Vaidya Marg, 418/NAG/2019 Goregaon (E), Mumbai �– 400063 PAN: AABCM5230A Adilok Vidyalaya ITO TDS, 2014-15 Q4 24Q Bodunda Ward 2(4), 2015-16 Q4 26Q 35/NAG/2020 At Bodunda, Dist. Bhandara 22-23 & Gondia, 36/NAG/2020 Maharashtra �– 441801 TAN : NGPAO3076D ITAT - Pune Page 1 of 7

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