2024 (8) TMI 1236 - AT - Income Tax

Tribunal Remands Case for Reassessment on Short TDS Payment and Interest for Multiple Assessment Years.

Mehta Havens Limited Versus The Income Tax Officer, TDS Ward 2 (3), Chennai.

The ITAT Chennai allowed the appeals filed by the assessee for the assessment years 2008-09, 2009-10, 2012-13, 2013-14, and 2014-15. The Tribunal remanded ... Quantification of short payment of TDS and interest exparte of the assessee - HELD THAT:- Considering the facts and circumstances of the cases for AY 2009-10 & 2012-13 and in view of the decision of the Hon’ble High Court of Delhi in the case of CIT v. Ansal Land Mark Township (P.) Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT] along with other appeals for AYs 2013-14 & 2014-15, we deem it proper the remand the matter to the file of the Assessing Officer for his consideration in terms of the fresh evidence filed before us by way of paper book containing the details of various parties in Form 26A and pass order in accordance with law. Thus, the order of the ld. CIT(A) is set aside for all the assessment years under appeal and the grounds raised by the assessee are allowed for statistical purposes. The Appellate Tribunal ITAT Chennai allowed all appeals filed by the assessee for assessment years 2008-09, 2009-10, 2012-13, 2013-14, and 2014-15. The Tribunal remanded the matter to the Assessing Officer based on fresh evidence submitted by the assessee regarding short payment of TDS and interest. The order of the Commissioner of Income Tax (Appeals) was set aside, and the assessee's grounds were allowed for statistical purposes.