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of The ITAT upheld the validity of the order passed under section 206C(6A) of the Act, rejecting the claim of unjustified delay since the Revenue became aware of the non-collection of tax only after a survey under section 133A. However, the Tribunal found that the AO had passed the order without issuing any prior notice or opportunity to the assessee, effectively making it ex parte. The CIT(A) erred in dismissing the assessee's plea regarding the excessive basis of TCS calculation solely on procedural grounds. Consequently, the matter was remanded to the AO for fresh adjudication, directing that the assessee be given a proper opportunity of hearing to submit evidence and arguments before a fresh order is passed in accordance with law.
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