GARDENIA SHELTERS PRIVATE LIMITED.,NOIDA vs. ACIT TDS CIRCLE-74(1), NEW DELHI

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ITA 978/DEL/2020Status: DisposedITAT Delhi08 August 2023AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, noting the absence of the assessee and the difficulty in ascertaining the facts, decided to remit the matter back to the CIT(A) for fresh adjudication. This was done in the interest of substantial justice to allow the assessee an opportunity to present its case.

What were the facts?

The assessee challenged the AO's order treating it as an assessee in default for failing to deduct TDS on lease rent paid to Noida Authority. The assessee failed to appear before the tribunal despite opportunities.

What were the issues?

Whether the assessee was in default for failure to deduct TDS on lease rent payments. The primary issue was the lack of proper representation and evidence from the assessee to argue its case.

Which sections of the Income-tax Act were involved?

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

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Income Tax Appellate Tribunal, DELHI BENCH “B” DELHI

Before: SHRI CHANDRA MOHAN GARG & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri Sanjay Kumar Yadav, Sr.DR

PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), Delhi-38 (‘CIT(A)’ in short) dated 12.12.2019 arising from the assessment order dated 30.03.2016 passed by the Assessing Officer (AO) under Section 201(1)/201(1A) of the Income Tax Act, 1961 (the Act) concerning AY 2009-10.

2.

As per its grounds of appeal, the assessee has challenged the action of the Assessing Officer for treating the assessee as assessee in default towards failure to deduct and deposit tax as required under provisions of Chapter XVIIB of the Act towards amount as lease rent of Rs.15,81,849/- paid to Noida Authority in the Financial Year 2008-09 relevant to Assessment Year 2009-10 in question.

3.

None appeared for the assessee despite repeated opportunities. The notice sent to the assessee at the address provided in appeal memo has returned back unserved. The assessee has remained indolent and has not shown any interest in defending the matter. Accordingly, the matter is proceeded ex- parte.

4.

As per the case records, the assessee has relied upon the judgment of Hon’ble Delhi High Court in the case of Rajesh Projects (India) Pvt. Ltd. vs. CIT (TDS)-II, (2017) 78 taxman.com 263 (Del) to seek redressal from the Tribunal. In the absence of any assistance from the assessee, it appears difficult to ascertain exact facts in the context of which the judgment of the Honb’le Delhi High Court is urged to be applied.

5.

In the interest of substantial justice, we remit the matter back to the file of the CIT(A) for fresh adjudication of the issue after giving proper opportunity to the assessee in this regard. It shall be open to the assessee to adduce such evidences and explanations as may be considered expedient to defend its case.

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