SAPHIRE LANDCRAFT PRIVATE LIMITED,DELHI V. ASSESSING OFFICER, NEW DELHI

ITA 3212/DEL/2025

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Saphire Landcraft Pvt. Ltd. filed appeals against the orders of the Addl./JCIT(A), Prayagraj, which found the company in default for not deducting TDS on payments made to HUDA for external development charges during the assessment years 2014-15 and 2019-20. The Tribunal noted the absence of the appellant's representation and proceeded ex-parte. The core issue was whether the payments made to HUDA constituted contractual payments under section 194C of the Income Tax Act, 1961, which would require TDS deduction. The Tribunal upheld the lower authorities' decisions, citing a precedent from the Delhi High Court in Puri Constructions (P) Ltd. Vs. Addl. CIT, which confirmed that such payments do attract TDS.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793734 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 15-05-2025
• Other Referred Cases: Puri Constructions (P) Ltd. Vs. Addl. CIT (2024) 159 taxmann.com 441 (Del.)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Keywords: TDS
• Section: 201(1); 194C

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3212/Del/2025 : Asstt. Year : 2014-15 ITA No. 3213/Del/2025 : Asstt. Year : 2019-20 Saphire Landcraft Pvt. Ltd., G-3, Aditya Commercial Complex, Plot No. 7, Preet Vihar, New Delhi-110092 Vs Income Tax Officer, Ward-22(3), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQCS4737B Assessee by : None Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 25.09.2025 Date of Pronouncement: 25.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals in ITA Nos. 3212 & 3213/Del/2025 for Assessment Years 2014-15 & 2019-20, arise against the Addl./JCIT(A), Prayagraj’s DIN & order No. ITBA/APL/M/250/2024-25/1074091615(1) & 1073551112(1) dated 21.02.2025 & 06.03.2025, in proceedings u/s 201(1A) of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Cases called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 3. Suffice to say, the assessee’s sole substantive grievance raised in the instant twin appeals challenges both the learned Printed from counselvise.com ITA Nos. 3212 & 3213/Del/2025 Saphire Landcraft Pvt. Ltd. 2 lower authorities respective findings holding it as the assessee in default for not having deducted TDS on payment of external development charges payments made to M/s Haryana Urban Development Authority (“HUDA”) which stand treated as contractual payments u/s 194C of the Act. 4. We notice in this precise factual backdrop that hon’ble jurisdictional high court’s recent decision in Puri Constructions (P) Ltd. Vs. Addl. CIT (2024) 159 taxmann.com 441 (Del.) has already settled the above sole issue against the assessee and in the department’s favour that such are “EDC” payment indeed attracts TDS deduction. We thus uphold both the learned lower authorities’ respective findings treating as the assessee in default in section 201(1) proceedings in very terms. 5. These assessee’s twin appeals ITA Nos. 3212 & 3213/Del/2025 are dismissed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 25/09/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 25/09/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "