JAINSONS WOVEN ART ,PANIPAT V. ACIT, PANIPAT

ITA 7815/DEL/2019

AI Insights

The case involves Jainsons Woven Art, the appellant, contesting an order from the Commissioner of Income Tax (Appeals)-Karnal, which upheld a demand for tax and interest due to non-deduction of tax at source on payments made to non-residents. The original assessment order raised a demand of Rs. 2,18,768 under sections 201(1) and 201(1A) of the Income Tax Act, 1961. The CIT(A) had earlier confirmed part of this demand, relating to Rs. 11,33,514, while deleting the rest concerning payments for technical services. The Tribunal, after hearing the Department's Representative and reviewing the materials, decided to dismiss the appeal, finding no merit in the grounds presented by the appellant.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47037 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Section: 195; 201; 201(1)

Judgement Text

"1 ITA No. 7815/Del/2019 Jainsons Woven Art Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘C’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 7815/DEL/2019 (A.Y. 2012-13) Jainsons Woven Art Barsat Road, Panipat Haryana- 132103 PAN: AAHFJ4645H Vs. ACIT Panipat Circle Panipat Haryana- Appellant Respondent Assessee by None Revenue by Sh. Om Prakash, Sr. DR Date of Hearing 07/04/2025 Date of Pronouncement 09/04/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax [Appeals]-Karnal [‘Ld. CIT(A)’ for short] dated 09/07/2019 pertaining to Assessment Year 2012-13. 2. Brief facts of the case are that, an order u/s 201(1) and 201(1A) of the Income Tax Act, 1961 (‘Act’ for short) came to be passed on 18/12/2018 by holding Assessee in default and raised the demand u/s 201 (1) of the Act and also charged interest u/s 201 of the Act by computing the demand payable at Rs. 2, 18,768/-. Aggrieved by the said order dated 18/12/2018, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 09/07/2019, dismissed 2 ITA No. 7815/Del/2019 Jainsons Woven Art Vs. ACIT the Appeal filed by the Assessee. As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal. 3. None appeared for the Assessee. Ongoing through the order sheet, it is found that the Assessee has been remained absent continuously and not adduced any arguments. Considering the above facts and circumstances, we deem it fit to decide the Appeal after hearing the Department's Representative. 4. The Department's Representative relying on the findings and conclusion of the order of the Ld. CIT(A) sought for dismissal of the Appeal . 5. We have heard the Department's Representative and perused the material available on record. The Ld. CIT(A) while dismissing the Appeal, specifically observed that in the assessment order, the A.O. made an addition amounting to Rs. 78,41,993/- u/s 40(a)(i) of the Act on account of non-deduction on account of payments made to non- resident, further the Ld. CIT(A) in his order in IT/52/PPT/2014-15 dated 21/10/2016, had upheld the addition to the extent of Rs. 11,33,514/- and deleted the remaining on account of being under the category technical services having been rendered. The Ld. CIT(A) has also further observed that the amount confirmed clearly relates to the 3 ITA No. 7815/Del/2019 Jainsons Woven Art Vs. ACIT payments being made a non-technical value, accordingly, held that the provisions of Section 195 of the Act are squarely applicable to the facts of the case and the same is not covered by the specified list where payment is not chargeable to tax. Considering the above facts and circumstances and in the absence of any contrary material/facts available on record, we find no reason to interfere with the findings and conclusions of the Ld. CIT(A). Finding no merits in the Grounds of Appeal, the Appeal of the Assessee is dismissed. Order pronounced in the open court on 09th April, 2025 Sd/- Sd/- (NAVEEN CHANDRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 09.04.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 4 ITA No. 7815/Del/2019 Jainsons Woven Art Vs. ACIT "