2023 (10) TMI 1033

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....or the assessment year 2011-12. The assessee has assailed the impugned order on the following grounds of appeal: "1. In the facts and circumstances of the case, Ld. CIT (A), NFAC erred in confirming tax and interest of Rs. 3,29,471/- u/s. 201(1) & 201(1A). The tax and interest levied by A.O and confirmed by the Ld. CIT(A), NFAC is illegal, not allowing adequate opportunity of being heard, contrary to provisions of law and not justified. 2. The appellant reserves the right to add, amend or modify any of the grounds of appeal." 2. Succinctly stated, the assessee, which is a State Government department, was subjected to a TDS survey u/s. 133A of the Act on 06.10.2017. During proceedings, it was observed by the A.O that the....

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.... owned up to pay the taxes. And if one sees the duration of delay it runs into years. The appellant has failed to discharge the duty assigned to it as a deductor and hence has to bear the consequences. The ITO TDS has correctly culled out the sums and correctly worked out the liability and interest u/s 201 and 201(1A) to be paid by the appellant. 5.2 The appeal is also liable to dismiss on account of being late but the same is being condoned and matter decided as per merit above. 6. The grounds of appeal of the appellant are not maintainable and hence dismissed." 6. The assessee, being aggrieved with the order of the CIT(Appeals), has carried the matter in appeal before me. 7. At the threshold of hearing of the appea....

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.... was, thus, not liable to be held as being in default. 11. Be that as it may, having given thoughtful consideration, I find no infirmity in the view taken by the CIT(Appeals), who had rightly upheld the liability fastened upon the assessee u/s. 201(1) & 201(1A) of the Act by the A.O. Accordingly, finding no merit in the appeal filed by the assessee, which is clearly devoid and bereft of any merit, I dismiss the same. Thus, the Ground of appeal No.1 raised by the assessee is dismissed in terms of the aforesaid observations. 12. Before parting, I may herein observe that as the order relied upon by the Ld. AR of M/s. Ajay Construction Vs. Deputy Commissioner of Income Tax, ITA No.259/BIL/2016, dated 08.06.2022, is distinguishable on fact....

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....ract/1 2,94,840 94C 23-06-2010 NIL 5,897 5,897 94 5,543 11,440 Kendra, Rajnandgaon ATAPB15280 M/s. Arihant 10-11 66,500 Decorators, 23-06-2010 Contract/1 94C NIL 1,330 1,330 46 94 1,250 2,580 Rajnandgaon AJHPB0364Q Q1 8,99,464 17,989 17,989 16,909 34,896 Bhanshali 10-11 4,02,058 Bichayat Contract/1 94C 06-07-2010 NIL 8,041 8,041 93 7,478 15,519 Kendra, Rajnandgaon AIAPB15280 M/s. Arihant 10-11 4,83,564 Decorators, Contract/1 06-07-2010 94C NIL 9,671 9,671 93 8,994 18,665 Rajnandgaon AJHPB03640 Mahaveer 10-11 9,81,229 Decorators, Contract/ 194C 06....