ITA No. 831/Del/2024

Parties Involved

Facts Summary

The assessee/appellant, a non-resident individual, filed its return of income on 10.11.2022, declaring taxable income of Rs.95,13,540. The assessee has sold his immovable property lying and situated at 95-Vasant Kunj, Sector-B, Pocket-1, New Delhi-1100 70 through his constituted attorney Mrs. Nidhi Singhal wife of Shri Rohit Singhal, residing at E-22, Swati Apartment, I.P. Extension, Delhi by and under the notarized Special Power of Attorney dated 18.06.2021 to one Mr. Kuldeep Singh Son of Shri Ishwar Singh residing at B-1/1769, Vasant Kunj, New Delhi-1100 70 by executing a Deed of Conveyance dated 22.10.2021 for a total consideration of Rs.1,60,00,000. The TDS whereof to the tune of Rs.29,76,000 has duly been deducted by the Vendee but the same has not been deposited in the Government account by him, hence, demand has been raised against the assessee. The claim of TDS credit has not been given to the assessee on the ground that TDS has been paid for Assessment Year 2021-22 as per TDS statement filed by the assessee and not for Assessment Year 2022-23.…

Legal Issues

• 1. Whether the assessee can be held liable for the TDS not deposited by the Vendee?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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