2022 (9) TMI 1617

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....umstances of the case and in law, the AO as well as CIT(A) are erroneous in holding that the TDS is deductible at 10% instead of 2% on the common area maintenance (CAM) service without appreciating the law settled on the issue in favour of appellant. 2. On the facts and circumstances of the case and in law, the Ld. CIT(A), erred in treating the appellant in default u/s 201(1) and charging interest u/s 201(1A) of Income Tax Act. 3. On the facts and circumstances of the case and in law, the Apex Court judgment of Hindustan Coca Cola Beverages Ltd (293-ITR-26) applicable or not. 4. On the facts and circumstances of the case and in law, the Ld. CIT (A), further erred in not accepting the various case laws including the judgment of ITAT....

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....018. We have gone through the letter of the assessee seeking adjournment vide reproduced in para 3 of the assessment order. Assessee's request for adjournment looks to be very genuine as the matter pertains to period FY 2010-11 and locating such old records need some time, being F.Y ending assessee must be busy in finalisation of accounts, filing of GST returns and other accounting and compliance related issues. So it can be reasonably held that the finding of the A.O vide para 3.2 of the assessment order that "the assessee is not ready to co-operate", is baseless and rather it confirms violation of natural justice and a very harsh burden is being imposed by the A.O on the assessee. These are the factual findings other than the merits of th....

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....y of on amount of common area maintenance amounting to Rs. 1, 57,208/- assessee deducted TDS @ 2% u/s 194C. d. it clearly demonstrates a total chaos in the order of A.O and Ld. CIT(A) as discussed supra even if it is assumed that assessee was liable u/s 194(I) on Rs. 1,57,208/-, his liability will be Rs 15,720/- u/s 201 and almost the similar amount of around Rs. 12,000/- u/s 201(1A). These are our observation not withstanding our further decision on the merits of the case.  It is abundantly clear that sec 194I is applicable only in case of rent may be on plant and machinery (@ the rate of 2%) and for the use any land or building or land appurtenant to a building. In this case assessee is paying a rent/lease charges for the office....