Gardenia Shelters Private Limited., Noida V. ACIT TDS Circle-74(1), New Delhi

ITA 978/DEL/2020

AI Insights

The case involves Gardenia Shelters Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals), Delhi-38, arising from an assessment order passed by the Assessing Officer under Section 201(1)/201(1A) of the Income Tax Act, 1961. The dispute centered on the failure to deduct and deposit tax on lease rent paid to Noida Authority amounting to Rs. 15,81,849 for the financial year 2008-09 relevant to Assessment Year 2009-10. The assessee challenged the action of the Assessing Officer, and despite multiple opportunities, did not appear to defend the matter, leading the Tribunal to proceed ex-parte and remit the case back for fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121543 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-05-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 03-03-2020
• Other Referred Cases: Rajesh Projects (India) Pvt. Ltd. vs. CIT (TDS)- II, (2017) 78 taxman.com 263 (Del)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.978/DEL/2020 Assessment Year 2009-10 Gardenia Shelters Pvt. Ltd. E-16A, Sector-61, Noida Uttar Pradesh Vs. ACIT (TDS) Circle-74(1) New Delhi TAN/PAN: AADCG4091K (Appellant) (Respondent) Appellant by: None Respondent by: Shri Sanjay Kumar Yadav, Sr.DR Date of hearing: 10 05 2023 Date of pronouncement: 08 08 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: T he capt ione d a ppeal has bee n file d by t he assess ee a gainst the order of the l d. Co mmiss ione r of Income Ta x (A ppe als ), D elhi-38 (‘C IT (A )’ in short) da ted 12. 12. 2019 ar ising fr om the assess me nt orde r dat ed 30. 03. 20 16 pass ed by th e Assessing O fficer (A O ) und er Sec tion 201(1)/ 20 1(1A ) of the Inco me Tax A ct, 1961 ( the A ct) conce rni ng A Y 2009 -10. 2. A s per i ts groun ds of appea l, t he a ssessee has c ha lle nge d the ac tion of the A ssessi ng O ffic er for t rea ting t he assesse e as assessee in defaul t t ow ar ds fa il ure to deduct and deposi t t ax as re qui red unde r pr ovisio ns of C ha pt er X V IIB of t he Act t ow a rds amount as leas e re nt of Rs. 15,81, 849/- pa id t o No ida Authorit y in the Fi na nc ial Y ea r 2008- 09 relevan t to Ass ess ment Yea r 2009- 10 I.T.A. No.978/Del/2020 2 in ques ti on. 3. N one appeared for t he assessee des pi te r epea te d opportunit ies. T he notice se nt to t he assessee at the addr ess pro vi ded i n a ppe al me mo has ret urned back unse rved. T he assessee has remai ned ind ole nt and has not shown any interes t i n de fe nding t he mat ter. Accordingl y, the matt er is proc eeded ex - par te. 4. A s per the case reco rds, the assess ee has re lied u pon the judgment of H on’ ble D elhi H igh C our t in the case of Ra jes h Project s (Ind ia) P vt. Ltd. vs. C IT (T D S)- II, (2017) 78 taxm an.com 263 (D el ) to s eek redressa l from the T ribun al. In the absence of an y assist ance fr om t he assess ee, i t app ea rs di fficult to asc ertain exac t f ac ts i n the conte xt of w hic h the j udgment of th e H onb ’le D elhi High C ourt i s urged t o be app li ed. 5. In the in te re st of subs tant ial j ust ic e, we remit t he ma tter back to the file of the CIT (A ) for fresh a dj udic at ion o f t he issu e af te r giving p rope r opp ort uni t y to the asse ssee in th is re ga rd. It sha ll b e open t o the assess ee to adduce such e vidences and explana tio ns as may be cons idered expedie nt to defend i ts case. 6. In the r esu lt, the appeal of t he a ssessee is allow ed f or sta tis ti ca l purpos es . Order pronounced in the open Court on 08/08/2023 Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /08/2023 Prabhat