PREMIUM INFRATECH PVT LTD,GURGAON V. ITO WARD-76, NEW DELHI

ITA 3099/DEL/2025

AI Insights

The case involves Premium Infratech Pvt. Ltd., which appealed against the order of the Commissioner of Income-tax (Appeals)-2, Chandigarh, concerning a demand raised for non-deduction of TDS on EDC payments. The Income Tax Officer had invoked section 194C of the Income-tax Act, 1961, to claim that the EDC payments made to the DTCP were subject to TDS. The Tribunal, after hearing the arguments and reviewing the relevant legal provisions and precedents, particularly the decision of the Delhi High Court in Puri Construction (P.) Ltd. vs. Addl.CIT, upheld the demand for TDS on the EDC payments and dismissed the appeal of Premium Infratech Pvt. Ltd.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790146 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 09-05-2025
• Other Referred Cases: Puri Construction (P.) Ltd. vs. Addl.CIT (2024) 159 taxmann.com 444
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Keywords: TDS
• Section: 194C

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No.3099/Del/2025 Assessment Year : 2015-16 Premium Infratech Pvt. Ltd., 1107, Arunachal Building, Barakhamba Road, New Delhi – 110 001. PAN: AAECP8263D Vs. Income Tax Officer, TDS Ward 76, New Delhi. Assessee by : None Revenue by : Shri Om Prakash, Sr. DR Date of Hearing : 18.11.2025 Date of Pronouncement : 28.11.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 13.03.2025 of the Ld. Commissioner of Income-tax (Appeals)-2, Chandigarh, (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in appeal No.NFAC/2013-14/10069814, filed before him against the order dated 14.01.2022 passed u/s 201(1)/201(1A) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Income Tax Officer, Ward-76(3), New Delhi (hereinafter referred to as the Ld. AO, for short). Printed from counselvise.com ITA No.3099/Del/2025 2 2. None appeared for the assessee at the time of hearing and the record shows that notices have been issued repeatedly. No further opportunity is justified. 3. The ld. DR was heard and the record was perused. The issue arises out of the demand raised on account of non-deduction of TDS on External Development Charges (EDC) paid to the Department of Town & Country Planning (DTCP) and the ld. AO has invoked the provisions of section 194C of the Act to allege that the EDC payments were covered u/s 194C of the Act and, therefore, liable to TDS. As with regard to the same, the ld.CIT(A) has relied the decision of the Hon’ble Delhi High Court in the case of Puri Construction (P.) Ltd. vs. Addl.CIT (2024) 159 taxmann.com 444, which holds EDC payments liable to TDS u/s 194C of the Act. We find no reason to interfere. The appeal of the assessee is dismissed. Order pronounced in the open court on 28.11.2025. Sd/- Sd/- (KRINWANT SAHAY) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28th November, 2025. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Printed from counselvise.com ITA No.3099/Del/2025 3 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "