2025 (8) TMI 53

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.... A. M.: 1. The appeals in ITA No. 5645 to 5648/Del/2024 for AYs 2015-16 to 2017-18 and 2019-20, arise out of the order of the ld. Commissioner of Income Tax (Appeals)-24, New Delhi [hereinafter referred to as 'ld. CIT(A)', in short] dated 21.11.2024 for AY 2015-16, 2017-18, 19.11.2024 for AYs 2016-17 and 2019-20 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (herein....

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....tant case. 3. None appeared on behalf of the assessee. Since the issue is covered by the decision of Hon'ble Delhi High Court, these appeals were heard on hearing the Learned DR and based on materials available on record. It is not in dispute that the assessee had made payment of EDC charges to HUDA without deducting tax at source. Pursuant to the survey/ inspection carried out at the office of H....