HARYANA POWER GENERATION LIMITED,PANCHKULA V. INCOME TAX OFFICER (TDS), KARNAL

ITA 3757/DEL/2025

AI Insights

The case involves Haryana Power Generation Corporation Ltd, the appellant, contesting an order from the JCIT(A)-6, Gurgaon, which confirmed a demand of Rs. 30 lakhs for non-deduction of tax at source under section 194C of the Income-tax Act, 1961, for the assessment year 2011-12. The primary grievance was that the first appellate authority decided the appeal without adequately considering the merits or the legal position of the case. Both the counsel for the assessee and the Departmental Representative agreed that the matter should be remanded back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791319 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 06-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SANJAY
• Keywords: Set aside; Opportunity of being heard; Additional evidence; TDS; Non-deduction of tax
• Section: 194C

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3757/DEL/2025 [A.Y 2011-12] Haryana Power Generation Vs. The ITO [TDS] Corporation Ltd Karnal C-7, Urja Bhawan, Sector-6 Panchkula, Haryana PAN: AABCH 4536 J (Applicant) (Respondent) Assessee By : Shri Sanjay, CA Department By : Ms. Harpreet Kaur Hansra Sr. DR Date of Hearing : 11.12.2025 Date of Pronouncement : 11.12.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the JCIT(A)-6, Gurgaon dated 06.05.2025 pertaining to A.Y 2011-12. 2. The solitary grievance raised by assessee out of 5 grounds of appeal is that the ld. CIT(A) confirmed the demand raised u/s 201(1)/201(1A) Printed from counselvise.com ITA No. 3757/DEL/2025 [A.Y 2011-12] Haryana Power Generation Page 2 of 4 of the Income-tax Act, 1961 [the Act, for short] amounting to Rs. 30 lakhs for non-deduction of tax at source u/s 194C of the Act. 3. At the very outset, the ld. counsel for the assessee submitted vehemently that the first appellate authority has passed the order in haste without considering the merits of the case and without taking into consideration the legal position. The ld. counsel for the assessee, therefore, prayed that the order of the ld. CIT(A) may be set aside for fresh adjudication. 3. Per contra, the ld. DR fairly conceded that the appeal be set aside to the CIT(A). 4. We have heard the rival submissions and have perused the relevant material on record. It is apparent from record that the ld. CIT(A) has decided the appeal without considering the material on record. In view of the above, we are of the considered opinion that the assessee ought to have been given sufficient opportunity of being heard. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(A) for fresh adjudication in the light of additional evidences. The ld. CIT(A) is directed to decide the issues afresh after considering all the documents/evidence and affording a reasonable and adequate opportunity of being heard to the assessee. Printed from counselvise.com ITA No. 3757/DEL/2025 [A.Y 2011-12] Haryana Power Generation Page 3 of 4 The assessee is also directed to provide necessary information/ documents as required by the ld. CIT(A). 5. In the result, appeal of the assessee in ITA No. 3757/DEL/2025 is allowed for statistical purposes. [ The order is pronounced in the open court on 11.12.2025. Sd/- Sd/- [YOGESH KUMAR U.S.] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 12th DECEMBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com ITA No. 3757/DEL/2025 [A.Y 2011-12] Haryana Power Generation Page 4 of 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "