“assessee in default”

M.P. Warehousing and Logistics Corporation, Indore vs. ACIT (TDS), Indore

In the result, both appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

NFAC has erred in confirming the action of the Ld. ACIT(TDS), Indore ('the Ld. AO') by treating the assessee as 'assessee in default' in respect of TDS of Rs. 1,06,035/- without appreciating that the income of the recipient Krishi Upaj Mandi Samiti is exempt u/s. 10(26AAB ... erred in upholding the Order u/s. 201(1)/201(1A) of the Act whereby the assessee deductor has been treated as an 'assessee in default' in respect of TDS of Rs. 1,06.035/- without appreciating that there is no loss to revenue as the income of the recipient Krishi Upaj

Commissioner, Cuttack Municipal Corporation, Cuttack vs. ITO(TDS), Cuttack

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.83/Ctk/2020 (ननधाारण वषा / Assessment Year : 2014-2015) Commissioner, Vs Ito (Tds), Cuttack Cuttack Municipal Corporation, Choudhury Bazar, Dist: Cuttack Tan No. :Bbnc 00195 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Sanjeev Swain, Advs राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 31.10.2019, Passed In I.T.Appeal No.0398/2015- 16 For The Assessment Year 2014-2015. 2. The Appeal Of The Assessee Is Delayed By 25 Days For Which The Assessee Has Filed Necessary Application For Condonation Of Delay & The Affidavit. The Reason For Delay Is Mentioned To Be On Account Of Urinary Infection & High Blood Pressure & The Consequential Medical Treatment. The Affidavit Filed By The Assessee Has Not Been Controverted By The Revenue. Consequently, The Delay In Filing The Present Appeal Is Condoned & The Appeal Is Disposed Off On Merits. 3. It Was Submitted By The Ld. Ar That The Issue In The Appeal Was Against Holding The Assessee As An Assessee In Default For Non-Deduction

merits. 3. It was submitted by the ld. AR that the issue in the appeal was against holding the assessee as an assessee in default for non-deduction 2 of tax u/s.194C of the Act on the payments made to Odisha State Police Housing & Welfare Corporation Ltd. and liable ... liable to deduct TDS. It was the submission that as the TDS have not been deducted, the AO treated the assessee as assessee in default and passed the order u/s.201 & 201(1A) of the Act. It was the submission that the executing agency as per the directions of the Govt

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

ACIT, Central Circle-2, Udaipur vs. M/S Mewar Hospital Pvt. Ltd., Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

Mewar Hospital Pvt. Ltd., Udaipur vs. ACIT, Central Circle-2, Udaipur

In the result the appeal of the assessee in ITA No

observed that no such sum has been deducted from the anaesthesia payments made to the Doctors and therefore, the appellant is treated as assessee in default. (vii) It is also observed that prospective amendment was brought by the Finance Act 2012 in the provisions of Section ... accordance with the provisions of Chapter XVII 8 on any much sum but is not deemed to be an assessee in default under the first proviso to sub-section Mewar Hospital Pvt. Ltd. vs. ACIT (1) of Section 201, then, for the purpose of this sub-clause, it shall

Shri Chaman Kumar Goyal, Badwaha vs. The ITO (TDS)-2, Indore

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Chaman Kumar Goyal Ito (Tds)-2 Goyal Oil Mills Barwaha Indore Vs. Barwaha, M.P. (Appellant / Assessee) (Revenue) Pan: Ahvpg 2117 N Assessee By Shri Ram Gilda, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.09.2023 Date Of Pronouncement 09.10.2023

Rs.1.20 crores on 03-09-2014. The assessee paid 1/4th share of sale consideration i.e. Rs. 31.50 lacs. The AO treated the assessee in default applying the provisions of section 1941A of the Act by considering the purchase cost of Rs.1.26 crores. We notice that the provisions of Section 1941A ... therefore, as per section 194 IA(2), the assessee was required to deduct TDS @1%. The AO thus held that all the four assessees as defaulter u/s 201(1) and created a total liability @ 1% l.e. Rs. 1,50,000/- by a common order

Shri Pankaj Nandlal Agrawal, Nagpur vs. Income Tax Officer (TDS)Ward-1(1), Nagpur

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

facts and circumstances of case, as well as also in law, the Learned Assessing Officer has erred in treating the assessee as an Assessee in Default for tax and interest for non collection of tax at source. The Learned Assessing Officer has also erred in directing

Shri Pankaj Nandlal Agrawal, Nagpur vs. Income Tax Officer (TDS)Ward-1(1), Nagpur

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

facts and circumstances of case, as well as also in law, the Learned Assessing Officer has erred in treating the assessee as an Assessee in Default for tax and interest for non collection of tax at source. The Learned Assessing Officer has also erred in directing

Shri Pankaj Nandlal Agrawal, Nagpur vs. Income Tax Officer (TDS)Ward-1(1), Nagpur

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

facts and circumstances of case, as well as also in law, the Learned Assessing Officer has erred in treating the assessee as an Assessee in Default for tax and interest for non collection of tax at source. The Learned Assessing Officer has also erred in directing