IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI
BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
Order Details:
ITA No.1676/Del/2020
Assessment Year: 2012-13
HV Global Pvt. Ltd., O-17A, Jangpura Extension, New Delhi.
PAN: AAACH7298C Vs. ITO, Ward-74(2), New Delhi.
(Appellant) (Respondent)
Assessee by: Shri Manoj Kumar, CA
Revenue by: Shri Kumar Pranav, Sr. DR
Date of Hearing: 23.11.2022
Date of Pronouncement: .11.2022
ORDER
PER C.M. GARG, JM :
This appeal filed by the assessee is directed against the order dated 14.08.2020 of the CIT(A)-38, Delhi, relating to Assessment Year 2012-13.
The grounds of appeal raised by the assessee read as under:-
That the honorable CIT(A)-XXXVIII has erred in law and on facts in sustaining the addition of Rs. 197503.00 comprising of TDS liability of Rs. 104244/- and Interest liability of Rs. 93299/- on assessed TDS liability on illegal and untenable grounds. Hence, the addition as such may be deleted.
That the honorable CIT(A)-XXXVIII has erred in law and on facts in sustaining the addition as notice issued under section ITA No.1676/Del/2020 201(1)/201(1A) is time barred and hence any assessment in pursuance of that is illegal and may be vacated.
That the honorable CIT(A)-XXXVIII has erred in law and on facts in sustaining the addition as no SCN was issued by the Ld AO stating that why the assessee should not be held to be assessee in default u/s 201(1) and interest u/s 201(1A) should be levied upon him. Hence, the addition is illegal and may be deleted.
That the honorable CIT(A)-XXXVIII has erred in law and on facts in sustaining the addition of Rs. 197503.00 as the order under section 201(1) and 201(IA) is illegal for want of notice with specific charge and hence, the order may be quashed.
That the honorable CIT(A)-XXXVIII has erred in law and on facts in sustaining the addition of Rs. 197503.00 without verifying from the deductee whether It has included the same in his income or not. Hence, the addition as such may be deleted.
That the honorable CIT(A)-XXXVIII has erred in law and on facts in sustaining the addition of Rs. 104244.00 on illegal and untenable grounds. Hence, the addition as such may be deleted.
That the honorable CIT(A)-XXXVIII has erred in law and on facts in sustaining the addition of interest of Rs. 93,299.00 on illegal and untenable grounds. Hence, the addition as such may be deleted.
That the honorable CIT(A)-XXXVIII has erred in law and on facts in sustaining the addition of Rs. 197503.00 as it has not been brought on record whether the payee was liable to pay tax or not. Hence, the addition as such may be deleted.
That the appellant craves plea for addition, modification, substitution or deletion of any grounds of appeal on or before the date of hearing. Further, all the above grounds of appeal are independent of each other and without prejudice to each other.
Order Summary:
After detailed consideration and submission of relevant agreements and legal precedents, the Income Tax Appellate Tribunal concluded that the appellant’s appeal against the order of the CIT(A) regarding the addition of TDS and interest liabilities is justified. The tribunal cited various judicial precedents and agreements supporting the appellant’s claims, thus ruling in favor of the appellant.
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