https://www.taxtmi.com/caselaws?id=776638 The ITAT Lucknow upheld the validity of the order passed under section 206C(6A), finding no unjustified delay as the action was initiated promptly after a survey revealed non-collection of tax at source. However, the Tribunal noted that the Assessing Officer (AO) had not provided the assessee an opportunity to be heard before passing the order, which was effectively ex parte. The CIT(A) failed to consider the assessee's contention regarding the excess amount used for TCS calculation, dismissing it on a technicality. Consequently, the matter was restored to the AO for reconsideration, directing that the AO provide the assessee a fair hearing and pass a fresh order in accordance with law. en-us Mon, 30 Jun 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776638 The ITAT Lucknow upheld the validity of the order passed under section 206C(6A), finding no unjustified delay as the action was initiated promptly after a survey revealed non-collection of tax at source. However, the Tribunal noted that the Assessing Officer (AO) had not provided the assessee an opportunity to be heard before passing the order, which was effectively ex parte. The CIT(A) failed to consider the assessee's contention regarding the excess amount used for TCS calculation, dismissing it on a technicality. Consequently, the matter was restored to the AO for reconsideration, directing that the AO provide the assessee a fair hearing and pass a fresh order in accordance with law. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776638