2023 (6) TMI 605

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....ndent : Shri Dileep Kumar, Sr. DR ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed by the Assessee against order dated 06.09.2021 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2020-21. 2. The Assessee has raised the following ground of appeal :- "1. The learned Assessing Officer has erred in law as well as on facts....

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.... jurisdiction Assessing Officer as per provisions of Section 197 of the Act specifying TDS rate at 2.38% (excluding applicable surcharge and education cess) on the sale consideration amount of the house property as referred earlier. Accordingly on the date of payment/credit of sale consideration on 20.06.2019 the assessee deducted TDS of Rs. 7,11,218/- being 2.85% (i.e. 2.38% +15% surcharge & 4% e....

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....d-19, the assessee got to know in the month of Jan 2021 that the TDS return for the quarter ending June 2019 was not filed and accordingly in order to comply with the income tax procedures the assessee arranged to file the said return on 08.01.2021. The return filed in Form 27Q was processed by the Assessing Officer TRACES and intimation dated 12.01.2021 under Section 200A of the Act was issued af....

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....at the assessee had deposited the tax amount of Rs. 7,11,128/- to the account of the Central Government on the date of deducting the tax itself i.e. 20th June, 2019 without keeping the tax amount with the assessee even for a single day and also much in advance from the due date of depositing the tax for the month of June 2019 i.e. 7th July, 2019. The Ld. AR submitted that the non-resident sellers ....