SCREEN SCENE MEDIA ENTERTAINMENT PVT LTD,CHENNAI V. TDS WARD 3 (2), CHENNAI

ITA 1467/CHNY/2025

AI Insights

The case involves multiple appeals by Screen Scene Media Entertainment Private Limited against the orders of the Income Tax Officer, TDS Ward-3(2), Chennai, for the assessment years 2019-20 to 2023-24. The appeals contested the orders passed under sections 201 and 201A of the Income Tax Act, which were invoked due to non-deduction of TDS under sections 194C and 194J. The primary contention was the alleged lack of opportunity given to the assessee to present its case before the CIT(A), and the assessee sought remission to the AO for consideration of additional evidence. The Tribunal, after hearing the arguments, decided to remit the matter back to the AO for a de novo examination, emphasizing the need for a comprehensive analysis of the facts and allowing the assessee to submit all relevant evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717412 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2021-2022
• Appeal Filed On: 21-05-2025
• Other Referred Cases: TIN box 249 ITR 216
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P. KRISHNA KUMAR
• Assessee Lawyers: V.R.VASANTHA NARAYANAN
• Keywords: Set aside; Opportunity of being heard; Corroborative evidences; TDS; Non-deduction of tax
• Section: 6; 2; 194C

Judgement Text

"आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1447/Chny/2025, Assessment Years: 2019-20 आयकर अपील सं./ITA No.1466/Chny/2025, Assessment Years: 2020-21 आयकर अपील सं./ITA No.1467/Chny/2025, Assessment Years: 2021-22 आयकर अपील सं./ITA No.1468/Chny/2025, Assessment Years: 2022-23 आयकर अपील सं./ITA No.1469/Chny/2025, Assessment Years: 2023-24 Screen Scene Media Entertainment Private Limited, No.6, Padmanabha Nagar 2nd Street, Adyar, Chennai- 600 020. [PAN: AAYCS1779H] Income Tax Officer, TDS Ward-3(2), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.V.R.Vasantha Narayanan, FCA प्रत्यर्थी की ओर से /Revenue by : Mr.P.Krishna Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 11.08.2025 घोषणा की तारीख /Date of Pronouncement : 13.08.2025 आदेश / O R D E R PER BENCH The below mentioned appeals have been filed by the appellant assessee for AY-2019-29 to 2023-24 contesting the order of Ld. First Appellate Authority indicated Column-E, herein below:- Printed from counselvise.com ITA No.1447, 1466, 1467, 1468 & 1469 /Chny/2025 Page - 2 - of 6 S. No. Appeal Nos. AYs Appellant CIT(A) Order Details Respondent A B C D E F 1 ITA No. 1447 / Chny / 2025 2019-20 Screen Scene Media Entertainment Private Limited, No.6, Padmanabha Nagar 2nd Street, Adyar, Chennai- 600 020. [PAN: AAYCS1779H] DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1075072002(1) dated 26.03.2025 Income Tax Officer, TDS Ward- 3(2), Chennai. 2 ITA No. 1466 / Chny / 2025 2020-21 DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1075073079(1) dated 26.03.2025 3 ITA No. 1467 / Chny / 2025 2021-22 DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1075073707(1) dated 26.03.2025 4 ITA No. 1447 / Chny / 2025 2022-23 DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1075074259(1) dated 26.03.2025 5 ITA No. 1447 / Chny / 2025 2023-24 DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1075074561(1) dated 26.03.2025 2.0 All the above five appeals are centering around the common issue of order passed under section 201 / 201A by the Ld.AO invoking provisions of section 194C and 194J of the Act. The facts of all the cases have been stated to be identical in all the appeals. Accordingly, all the appeals were heard together and are being adjudicated by this common order. For the purposes of this order we will consider the facts and figures for AY-2019-20. The decision taken therein shall apply mutatis mutandis to the appeals for AY-2020-21 to 2023-24. 3.0 At the outset, Ld.Counsel for the assessee submitted that it has not been accorded due opportunity of being heard by the Ld.CIT(A) before dismissing its appeal. The Ld.Counsel submitted that the Ld.AO Printed from counselvise.com ITA No.1447, 1466, 1467, 1468 & 1469 /Chny/2025 Page - 3 - of 6 has treated the assessee as an assessee in default within the meaning of section 201 and 201(1A) of the Act for non-deduction of TDS u/s 194C ( u/s 194J for AY-2021-22). It was stated that the impugned disallowances was, inter-alia, attributed to non-submission of details comprising bills, vouchers etc. The Ld.Counsel further argued that the Ld.CIT(A) also recorded in para 5.3.2 & 5.3.3 of his order regarding non-submission of evidences. It was accordingly requested that the matter may be considered for remission to the Ld.AO for consideration of evidences in assessee’s possession and taking a decision thereof. 4.0 Per contra, the Ld.DR relied upon the order of the lower authorities. 5.0 We have heard the rival submissions in the light of material available on records. We have noted that the fact of non-submission of certain details comprising bills, vouchers etc lies at the root of the problem and which has contributed to passing of order section 201 and 201(1A) of the Act for non-deduction of TDS u/s 194C ( u/s 194J for AY- 2021-22). We are satisfied with the arguments put forth by the assessee for its failure to make adequate compliances before the lower authorities. Be that as it may be, we are of the view that the matter concerning non- deduction of TDS u/s 194C / 194J by the assessee have not been objectively and comprehensively analyzed by the lower authorities. We are of the view that ends of justice would be met if the assessee is given Printed from counselvise.com ITA No.1447, 1466, 1467, 1468 & 1469 /Chny/2025 Page - 4 - of 6 one last opportunity to present its case and filed supporting evidences before the Ld.AO. The decision to remit it back to the Ld. AO is taken in view of the fact that an Assessing Officer is the fulcrum of assessment proceedings. He possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. Without prejudice it has also been noted that in this case the Ld. AO did not have adequate opportunities to examine the varied facts seminal therein. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the issue of non-deduction of tax and consequent order u/s 201 / 201(1A) which have been contested by the assessee through its grounds of appeal stands remitted back to the Ld. AO for fresh adjudication de novo by passing a speaking order. To the extent the order of lower authorities on this issue stands set aside. The Ld. AO shall give opportunities of being heard to the assesse and it shall be bounden upon the assesse to comply with the notices issued by the Ld. AO. Any non-compliance on the part of the assesse can be adversely viewed. The assessee is at liberty to produce all the evidences filed through its paper book before us including any other evidences deemed relevant in support of its claims before the Ld. AO during the readjudication proceedings. Accordingly, the grounds of appeal Printed from counselvise.com ITA No.1447, 1466, 1467, 1468 & 1469 /Chny/2025 Page - 5 - of 6 raised by the assessee are therefore allowed for statistical purposes. 6.0 In the result, the appeal of the assessee vide ITA No.1447 for AY-2019-20 is stands allowed for statistical purposes. 7.0 As stated above the rival parties have conceded that the facts of the case for all the years are identical. Consequently, the decision taken herein above in ITA No.1447 for AY-2019-20 shall apply mutatis mutandis in ITA Nos.1466, 1467, 1468 & 1469 for AY-2020-21 to AY-2023-24 respectively. Accordingly, the appeals of the assessee for ITA Nos.1466, 1467, 1468 & 1469 also stands allowed for statistical purposes. 8.0 In the result, the appeals of the assessee are decided as under:- ITA Nos Assessment Year Result ITA No.1447/Chny/ 2025 2019-20 Allowed for statistical purposes. ITA No.1466/Chny / 2025 2020-21 Allowed for statistical purposes ITA No.1467/Chny/2025 2021-22 Allowed for statistical purposes ITA No.1468/Chny/2025 2022-23 Allowed for statistical purposes ITA No.1469/Chny/2025 2023-24 Allowed for statistical purposes Order pronounced on 13th , Aug-2025 at Chennai. Printed from counselvise.com ITA No.1447, 1466, 1467, 1468 & 1469 /Chny/2025 Page - 6 - of 6 Sd/- (मनु क ुमार धिरर) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 13th , Aug-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF Printed from counselvise.com "