2024 (5) TMI 1019

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....ince common facts and issues are involved for both the years under consideration, both appeals are being taken up together. 2. The assessee has raised the following grounds of appeal: ITA No. 181/Ahd/2022 (A.Y. 2015-16) "1. Ld. Commissioner of Income Tax ( Appeals), National Faceless Appeal Centre (NF AC) grievously erred in law as well as in facts in upholding the order passed by Id. Assessing Officer confirming demand of TDS of Rs. 6,02,000 u/s 201(1) of the Income Tax Act, 1961. 2. Ld. Commissioner of Income Tax (Appeals ), National Faceless Appeal Centre (NF AC) ought to have appreciated that ld. Assessing Officer had failed to ascertain and examine as to whether the tax has been recovered by the Income Tax....

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.... sought adjournment on various dates of hearings fixed for 05.10.2023, 07.11.2023, 13.12.2023, 29.01.2024, 05.01.2024, 16.04.2024 and finally again on 01.05.2024. In all the earlier occasions, the assessee has given very vague reasons for the non-appearance of the Authorized Representative and specifically on five occasions, the assessee has submitted that the assessee is seeking adjournment since the A.R. of the assessee is "preoccupied". In view of the above facts and vague reasons given by the assessee for seeking adjournment we are not inclined to adjourn the matter any further. 5. In the result, the application for adjournment filed by the assessee is rejected. ITA No. 181/Ahd/2022(A.Y. 2015-16) 6. The brief facts of the case ....

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....re to be presumed that the assessee is entitled to claim benefit of First Proviso to Section 201(1) of the Act, in the instant case, the assessee was required to prove various conditions precedent for invoking the First Proviso to Section 201(1) of the Act. As per First Proviso to Section 201(1) of the Act, the assessee, in terms of Rule 31ACB of the Income Tax Rules, 1962, was required to file Form 26A, alongwith furnishing a certificate issued by the Chartered Accountant as Annexure-A containing various details. However, the assessee failed to provide any such details which were required to be furnished for claiming the benefit of First Proviso to Section 201(1) of the Act either before the Assessing Officer and neither before the Ld. CIT....

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..... 275/201/95-IT(B), dated 29.01.1997 which stated that as per proviso to Section 201(1A) of the Act, which was inserted by Finance Act 2012, interest was liable to be levied till the date of filing of return of income by the payee / deductee / recipient. Therefore, looking into the instant facts, the Ld. CIT(A) held that the Assessing Officer is correct in holding that the assessee is liable to pay interest under Section 201(1A) of the Act up to the date of filing of return of income by payee / deductee. Accordingly, this ground of appeal of the assessee was also dismissed by the Ld. CIT(A). 9. The assessee is in appeal before us against the aforesaid order passed by the Ld. CIT(A) confirming the additions made by the Assessing Officer. ....