DEEPANSHU PROJECTS PRIVATE LIMITED,NEW DELHI V. ITO, WARD 74(1), NEW DELHI

ITA 4872/DEL/2025

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Deepanshu Projects Pvt. Ltd. appealed against the orders passed by the Income Tax Officer, TDS Ward 74(1), Delhi, which held the company as defaulting in the deduction of TDS on certain payments made to HUDA for EDC charges for the assessment years 2014-15 and 2016-17. The primary legal contention was whether these payments were subject to TDS under Section 194C of the Income Tax Act, 1961. The Tribunal dismissed the appeals, referencing a similar case decided by the Delhi High Court, which supported the Revenue's position. The matter is currently pending before the Supreme Court, but no stay has been granted that would benefit the appellant.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790254 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 08-08-2025
• Other Referred Cases: Puri Construction Pvt. Ltd. Vs. Addl.CIT, W.P. (C) 9483/2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: S S NAGAR
• Keywords: TDS
• Section: 194C

Judgement Text

"P a g e | 1 ITA Nos. 4871 & 4872/Del/2025 Deepanshu Projects Pvt. Ltd. (AY: 2014-15 & 2016-17) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 4871 & 4872/Del/2025 (Assessment Years: 2014-15 & 2016-17) Deepanshu Projects Pvt. Ltd. H-41, Main Rohtak Road, Udyog Nagar, New Delhi – 110041 Vs. ITO, Ward 74(1) 501, 5th Floor, Aayakar Bhavan, Distt. Centre, Laxmi Nagar, New Delhi – 110092 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCD5228N Appellant .. Respondent Appellant by : Sh. SS Nagar, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 26.11.2025 Date of Pronouncement 26.11.2025 O R D E R PER ANUBHAV SHARMA, JM: These appeals are preferred by the assessee against the common order dated 09.06.2025 of the Commissioner of Income Tax, Appeal Addl/JCIT(A)-1 Noida (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/APL/S/250/2025-26/1076810052(1)/1076809787(1) arising out of the different order dated 31.03.2021 & 16.03.2022 passed u/s 201(1)201(1A) of the Income Printed from counselvise.com P a g e | 2 ITA Nos. 4871 & 4872/Del/2025 Deepanshu Projects Pvt. Ltd. (AY: 2014-15 & 2016-17) Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, TDS Ward 74(1), Delhi (hereinafter referred to as the Ld. AO) for AYs: 2014-15 & 2016-17. 2. On hearing both the sides we find that the issue involved in both the appeals is holding the appellant as assessee in default for non deduction of TDS of payment of EDC charges to HUDA which as per the Revenue was liable to TDS @ 2% under Section 194C of the Act. The issue in this regard stands settled holding provision of Section 194C of the Act as applicable and relying the decision of Hon’ble Delhi High Court in the case of Puri Construction Pvt. Ltd. Vs. Addl.CIT, W.P. (C) 9483/2019 order dated 13.02.2024, issue is decided by ld CIT(A) against the assessee. 3. Though the matter is pending before the Hon’ble Supreme Court in SLP No. 11448/2024 and Hon’ble Supreme Court has directed that no coercive steps shall be taken against the petitioners before Hon’ble Supreme Court, however, as such there is no absolute stay on the operation of decision of Hon’ble Delhi High Court, so as to benefit the assessee. The grounds raised have no substance. The appeals are dismissed. Order pronounced in the open court on 26.11.2025 Sd/- (Naveen Chandra) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 26.11.2025 Rohit, Sr. PS Printed from counselvise.com P a g e | 3 ITA Nos. 4871 & 4872/Del/2025 Deepanshu Projects Pvt. Ltd. (AY: 2014-15 & 2016-17) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "