VARDHMAN POLYTEX LIMITED,LUDHIANA vs. DCIT(TDS), LUDHIANA
In the result, appeal of the Assessee is allowed
ITA 1090/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh08 Jul 2025AY 2015-16
Bench: The Ld. Cit(A), Nfac, Delhi. Though Notices Were Issued Electronically Through The E-Filing Portal, The Assessee Contended That Such Notices Were Neither Brought To Their Knowledge Nor Received Through Any Alternative Means Such As Email Or Physical Intimation. Consequently, The Appeal Was Dismissed Ex Parte. It Was Further Submitted That The Issue Involved In The Present Appeal Is Legal In Nature & Does Not Require Examination Of Disputed Facts; Hence, The Matter May Be Adjudicated On Merits Without The Necessity Of A Remand To The Lower Authorities.
For Appellant: Shri Ashish Aggarwal, C.A (Virtual)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 194CSection 194C(6)Section 201Section 201(1)Section 250Section 44A
201(1) can be fastened on the deductor. It is pertinent to note that the requirement introduced by way of amendment in Section 194C(6) of the Act, effective from Assessment Year
2016-17, mandating the deductor to obtain and retain a declaration along with the PAN of the transporter, cannot be applied retrospectively to earlier assessment years. The statute
