ITO CORPORATE WARD 4(1), CHENNAI vs. MALAR ENERGY & INFRASTRUCTURE PVT LTD., CHENNAI
In the result, the appeal filed by the Revenue is allowed for statistical purposes
ITA 1417/CHNY/2019[2013-14]Status: DisposedITAT Chennai13 Mar 2020AY 2013-14
Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1417/Chny/2019 िनधा"रण वष"/Assessment Year:2013-14 The Income Tax Officer, M/S. Malar Energy & Infrastructure Corporate Ward 4(1), Vs. Pvt. Ltd., No. 57, Pantheon Road, Chennai 600 034. Egmore, Chennai 600 008. [Pan:Aagcm5674F] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A. Sundararajan, Addl. Cit ""थ" की ओर से/Respondent By : None सुनवाई की तारीख/ Date Of Hearing : 03.03.2020 घोषणा की तारीख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 8, Chennai Dated 30.01.2019 Relevant To The Assessment Year 2013-14. The Effective Ground Raised By The Revenue Is That The Ld. Cit(A) Has Erred In Restricting The Addition/Disallowance Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short] With Respect To The Tds Default Under Section 194C & 194H Of The Act To ₹.7,29,898/- Instead Of ₹.3,03,28,445/- By Considering Fresh Evidence In Violation Of Rule 46A Of The It Rules.
For Appellant: Shri A. Sundararajan, Addl. CITFor Respondent: None
Section 143(3)Section 194CSection 194HSection 40
TDS default under section 194C and 194H of the Act to ₹.7,29,898/- instead of ₹.3,03,28,445/- without obtaining any remand report from the Assessing Officer is in violation of Rule
46A of the IT Rules. Accordingly, we set aside the order of the ld. CIT(A) and remit the matter back to the file
