I.T.A. No.96/Lkw/2023

Parties Involved

Facts Summary

In this case, a TDS survey under section 133A(2A) of the Income Tax Act, 1961 was conducted on 29/11/2018. The Assessing Officer issued a notice under section 201(1)/201(1A) of the IT Act to furnish details of expenses and TDS/TCS made thereon. The assessee failed to provide complete details, leading to a demand of Rs.58,48,933/- and penalty proceedings under section 271C. The assessee moved an application under section 154 of the Act for rectification of the demand, which was rejected by the Dy. CIT (TDS). The assessee appealed to the CIT(A), but the appeal was dismissed in limine. The assessee then appealed to the ITAT.…

Legal Issues

• 1. Whether the CIT(A) erred in dismissing the appeal ex-parte without giving an opportunity to the assessee?
• 2. Whether the CIT(A) failed to decide the appeal on merits?

Judgment Outcome

Decided in favour of Assessee.

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