2025 (4) TMI 1910

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...., A. M.: 1. The appeal in ITA No.1235/Del/2023 for AY 2010-11, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "ld. NFAC", in short] in Appeal No. ITBA/NFAC/S/250/2022- 23/1049470785(1) dated 06.02.2023 against the order of assessment passed u/s 201(1)/ 201(1A) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") dated 29.10....

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....le on record. The assessee is a partnership firm engaged in the business of trading of chemicals and indenting thereof on commission basis. The original assessment u/s 201 and 201(1A) of the Act was completed by the ld TDS Officer (hereinafter referred as "ld AO") vide order dated 05.03.2015 rejecting the plea of the assessee that there was no liability on the part of the assessee to deduct tax at....

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....rrying goods inward/ outward and paid transportation charges. The details of the same were duly produced. It was submitted that the tax deduction at source compliance were made only on the bills pertaining to the months of April to September 2009 as per the prevailing law for those months. The assessee pleaded that since the PAN of the transporters were available with the assessee, there was no ob....

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.... charges made on or after 01.10.2009 and levied a tax on the assessee in terms of Section 201 of the Act with consequential interest u/s 201(1A) of the Act vide consolidated order passed for AY 2010-11 to 2015-16 dated 29.09.2021. The ld NFAC upheld the action of the ld AO. 6. At the outset, we find that the ld AO had passed a consolidated order for AYs 2010-11 to 2015-16 instead of passing an ....