In the result, appeal of the assessee is allowed
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025
271C(1)(a) of the Act. Resultantly, the Addl. CIT, TDS issued notices u/s 271CA on 26.08.2021, 13.10.2021 and 27.01.2022. The appellant received said notice on 13.10.2021 through mail and replied that there was no failure on the part of appellant to collect the tax in view of the facts stated above and requested not to levy penalty u/s 271CA