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of <h1>Appeal dismissed: Revenue's challenge to TDS liability on external development charges fails for lack of substantial grounds</h1> <h3>ITO, Ward 77 (1), New Delhi. Versus S.S. Group Pvt. Ltd.</h3> ITAT DELHI - AT dismissed Revenue's appeal challenging CIT(A)'s reliance on the Delhi HC decision regarding liability to deduct TDS on external ... Liability to deduct TDS on external development charges - CIT(A) taking into consideration the judgement of the Hon’ble Delhi High Court in [2023 (4) TMI 399 - DELHI HIGH COURT] has decided the issue in favour of the assessee - HELD THAT:- We find no justification in the adjournment request. The same is rejected. Grounds as raised are only questioning the wisdom of the ld.CIT(A) to have followed the judgement of the Hon’ble Delhi High Court in assessee’s own case which in itself cannot be a valid ground of appeal without pointing out as to how the facts are different or if there is any subsequent order of the Hon’ble Supreme Court contrary to the law relied by the ld.CIT(A). The grounds have no substance. The appeal of the Revenue is dismissed. The appeal concerns whether the assessee was 'liable to deduct tax at source on external development charges.' The ld.CIT(A) decided in favour of the assessee by following the Hon'ble Delhi High Court judgment in WP(C) 6742/2022 (decided 24.03.2023). The Revenue sought an adjournment, which was rejected. The Tribunal held that merely questioning the 'wisdom of the ld.CIT(A) to have followed the judgement of the Hon'ble Delhi High Court' does not constitute a valid ground of appeal. To sustain an appeal the Revenue must demonstrate either materially different facts or a subsequent contrary order of the Hon'ble Supreme Court; absent such showing the grounds were held to have 'no substance.' The appeal of the Revenue was dismissed.
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