2023 (10) TMI 1410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Shri AR V Sreenivasan, Addl. CIT ORDER PER V. DURGA RAO, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against separate but identical order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, both dated 17.02.2023 relevant to the assessment years 2012-13 and 2014-15. 2. Both the appeal filed by t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nds condoned and the appeals are admitted for adjudication. 2. Brief facts of the case are that the assessee is one of the largest public sector general insurance companies of India. Survey proceedings under section 133A(2A) of the Income Tax Act, 1961 ["Act" in short] has been carried out on 07.02.2019. Information pertaining to TDS matters of the organization was called for. After considering....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s towards medi-claim payments. However, the assessee has not furnished any details. Therefore, the assessee was held to be an assessee in default on the matter of non deduction of TDS from perquisite portion of salary, as applicable under section 17(2)(iv) of the Act r.w.s. 192B of the Act. Accordingly, the Assessing Officer worked out the TDS amount payable including interest under section 201(1A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re the ld. CIT(A). Since the assessee failed to file any written submission in support of documentary evidence, the ld. CIT(A) confirmed the order passed under section 201(1)/201(1A) of the Act for both the assessment years. 5. On being aggrieved, the assessee is in appeal before the Tribunal. When the appeals were taken up for hearing, none appeared on behalf of the assessee. Hence, we proceed....