2021 (9) TMI 211

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.... JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Appellants by: Sh. B.K. Aggarwal, AR And Ms. Sweta Bansal, CA Respondent by: Sh. Sohail Malik, Sr. DR ORDER PER K. NARASIMHA CHARY, J.M. Challenging the orders dated 20.03.2017 and 21.03.2017 passed by the learned Commissioner of Income Tax (Appeals)-41, New Delhi ("the Ld. CIT(A"), for the assessment years 2012-13 and 2014-1....

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.... the impugned order followed the decision of Hon'ble Delhi High Court in the case of Rajesh Projects (India) Pvt. Ltd. vs. CIT (2017) 78 taxmann.com 263 (Delhi) and held that the assessee is not to be treated as an assessee in default in view of the letter received from Noida Authority, which disabled the assessee from deducting TDS on the payments made to NOIDA. Learned CIT(A), however, further h....

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....etitioners could not make the deductions due to the insistence of GNOIDA, a direction need to be issued to the said Authority to comply with the provisions of law and make all payments, which would have been otherwise part of the deductions for the period till the end of the date of such judgment, namely 16.02.2017 and all payments payable subsequent to 16.02.2017 shall be subject to TDS. Hon'ble ....

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...., the income tax authorities shall not pursue any coercive proceedings and the GNOIDA shall duly reimburse the petitioners for such amounts. 6. Above observations made by Hon'ble High Court in Rajesh Projects (India) Pvt. Ltd. clearly go to show that the relief granted to the assesses was not only in respect of rents, but to all amounts which are paid over and above the rental amounts to GNOIDA....