TaxTMI 
TaxTMI 
2023 (9) TMI 205
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....ceedings u/s. 201 (1) r.w.s. 201(1A) of the Income Tax Act, 1961 (in short "the Act"). All four cases called twice. None appears at these assessee's behest. They are accordingly proceeded ex-parte. 2. It emerges during the course of hearing with the able assistance coming from Revenue side that all these four assessee's viz., M/s. Marvel Edge Realtors Pvt. Ltd., M/s. Marvel Landmarks Private Ltd., M/s. Marvel Omega Builders Private Ltd., and M/s. Marvel Sigma Homes Private Ltd., corresponding four appeals ITA. Nos. 812 to 815/PUN./2023 seek to reverse both the lower authorities identical action raising sec. 201 r.w.s. 201(1A) TDS and interest demands of Rs. 10,23,214/-; Rs. 88,29,905/-; Rs. 2,70,20,276/-; and Rs. 1,48,89,981/-; case-wise, ....
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.... as under:- Sr. No. Section TDS u/s 201 (1) Interest u/s 201(1A)(ii) Total liability payable 1 194C 43,945 10,824 54,769 2 194A 6,32,875 1,51,890 7,84,765 3 194J 1,46,757 35,559 1,82,316 4 194I 1,100 264 1,364 Total 8,24,677 1,98,537 10,23,214 Accordingly, the Assessing Officer held that the assessee is liable to pay a total amount of Rs. 10,23,214/- on account of TDS not deposited under various sections and interest u/s 201(1A)(ii) of the Act. 4. Aggrieved by the above order, the appellant is in appeal with the following grounds of appeal:- 1. The Id. AO erred in raising the demand of Rs. 10,23,214/- u/s 201 of the IT Act. 2. The appellant please be granted relief (from making payment of TDS)....
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....ich following was communicated to the appellant: "It is observed from this office records that the present appeal in your case was fixed for hearing from time to time. However on the dates of hearing no submission in support of grounds raised was filed. Accordingly, you are being provided a final opportunity of presenting your case vide this notice, In case you desire a personal hearing, in that case, hearing may be attended on the date and time fixed vide this notice. In case, you want to file a written submission, same may be done by the due date. It may please be noted that in case of non-compliance, it will be presumed that you have nothing to say in the matter and the appeal shall be decided on the basis of material available on rec....
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....y pursing the same. 8. In the given circumstances, there is no other option left with the undersigned but to decide the appeal on the basis of documents that have been submitted by the assessee as part of the appeal memo i.e. grounds of appeal and statement of facts. 9. The only issue raised by the appellant is regarding the demand raised by the ITO, TDS-I, Pune u/s 201 of the Act. In the statement of facts filed along with the appeal, the appellant has submitted that the entire Marvel group has gone into deep financial crisis due to which the appellant was unable to pay statutory dues including TDS. The Marvel group has not paid salary to its employees and the payment to landers were also defaulted. The appellant has further submitte....
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....nue's vehement arguments supporting the same at length. We find from a perusal of the case files that all these assessees are fair enough in not disputing their very liability to deduct TDS u/secs. 194A, 194C, 194I and 194J paid in F.Y. 2016-2017 relevant to A.Y. 2017-18; as the case may be, involving varying sums, to the recipients concerned. Their only ground before us is that the payees concerned have offered the same to tax and therefore, they duly stand assessed. We are afraid to accept the assessee's instant sole substantive contention for want of the corresponding records and evidence emanating from the case files. We make it clear that although the legislature has diluted the provisions of the impugned TDS recovery mechanism u/secs.....