TaxTMI 
TaxTMI 
2026 (1) TMI 1673
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....aceless Appeal Centre [in short, 'CIT(A), NFAC'], Delhi, dated 16.07.2025 for the assessment year (AY) 2013-14. 2. The grounds of appeal raised by the Revenue in ITA No. 5693/M/2025 are as under: "1. Whether on the facts and circumstances of the case, the order of the Ld. Addl. CIT/JCIT (A) deleting the demand raised on account of non deduction of TDS on Provisions created for expenses without appreciating the provisions of sub-section (2) of section 194C, Explanation (iv) to section 194H and Explanation (ii) to section 1941 is contrary to law and to the facts and circumstances of the case? 2. Whether on the facts and in the circumstances of the case and in law, in the context of 'Provision for expenses', the Ad....
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....) of the Act on 23.03.2020 raising a consolidated demand of Rs. 28,29,18,337/- for non-deduction of tax at source u/s. 194C, 194H, 194I and 194J of the Act. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A). The CIT(A) allowed appeal of the assessee on both grounds by relying upon the decision of the ITAT in appellants own case for A.Ys. 2007-08, 2004-05, 2005-06, 2006-07, 2008-09 and 2009-10. Aggrieved by the order of CIT(A), the revenue has filed the present appeal and the appellant has raised cross objection. 5. At the outset, the ld. AR for the assessee submitted that the revenue has filed the appeal only on the issue of non-deduction of tax at source on year end provisions and no ground has been raised....
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....bsequently decided in favour of the assessee by the Tribunal in assessee's own case for A.Y. 2004-05 to 2009-10. Hence, the facts being similar, the addition was required to be deleted. He has filed copies of the Tribunal orders as well as decisions of Hon'ble High Courts and other Tribunals on similar issues. 6. On the other hand, the ld. CIT DR relied on the order of the AO. He submitted that the decision of the ITAT for A.Y. 2007-08 on the issue of the provisions of expenses has not become final and an appeal is pending before the Hon'ble High Court. 7. We have heard both the parties and perused the materials available on record. We have also carefully gone through the decision of the Tribunal in appellant's case for A.Ys. 2004-05 ....
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....w of the actual disallowance under section 40(a)(i) by assessee having been accepted by AO, we are of the opinion that the same amount cannot be considered as amount covered by the provisions of section 1940 to 194J so as to raise TDS demand again under section 201 and levy of interest under section 201(1A). Therefore, assessee's ground on this issue are to be allowed as the entire amount has been disallowed under the provisions of section 40(a)(i)/(ia) in the computation of income on the reason that TDS was not made. For this reason alone assessee's grounds can to be allowed. Considering the facts and reasons stated above assessee's grounds are allowed." 8. Since the facts and the issues in the instant appeal are identical t....