2025 (8) TMI 53

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....ra, Sr. DR ORDER PER M. BALAGANESH, 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....

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....UDA in the facts and circumstances of the instant 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 su....

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....4 wherein it was held that provisions of section 194C of the Act would get attracted in respect of EDC paid by real estate developers to HUDA. We find that the learned CITA had followed the decision of Hon'ble Jurisdictional High Court and held that EDC paid by the assessee without deduction of tax at source to HUDA makes the assessee as 'assessee in default' in terms of section 201(1) of the Act ....