TMI Blog2023 (9) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject to only to the condition that it is incumbent for the assessee(s) in-default to file the relevant details to this effect going by sec. 201(1) first proviso introduced in the Act vide Finance Act, 2012 w.e.f. 01.07.2012. This is indeed coupled with the fact that the learned lower authorities have also rejected the assessee s contention for the very reason only as it is evident from the NFAC s above extracted detailed discussion. We thus see no merit in these assessee s identical sole substantive grievance. The same stands rejected. - SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER For Assessee : -None- For Revenue : Shri Ramnath P Murkunde ORDER PER BENCH : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions. During the survey it was found that the assessee did not deposit TDS into government account after deduction. During the course of survey, statement of Shri Vishwajeet Jhawar, Director of the company was recorded u/s 131 of the Act wherein he was confronted with the above facts and in the statement, he admitted the TDS default made by various entities of Marvel group. 3. Since the provisions of TDS were not complied with by the assessee, therefore, a show cause notice was issued by ITO, TDS-I, Pune asking the assessee as to why an order u/s 201(1) /201(1A) should not be passed. In response, the assessee filed party-wise and year-wise TDS liability details however no plausible explanation for the defaults committed under vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,23,214/- u/s 201 of the IT Act. 2. The appellant please be granted relief (from making payment of TDS) at least, to the extent of amount, on which the payee has offered the income for tax and paid the due taxes thereon. 3. The appellant craves its right to add to or alter the grounds of appeal at any time before or during the course of hearing of the case. 5. During the appellate proceedings, various notices were issued to the appellant which were served on the e-mail address mentioned in Form-35 and available in ITBA. The details of notices issued by this office are as under:- Sr. No. Date of Notice Date of hearing Remarks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant. Accordingly, in the interest of natural justice, one final notice was issued to the appellant on 18/04/2023 vide which following was communicated to the appellant: It is observed from this office records that the present appeal in your case was fixed for hearing from time to time. However on the dates of hearing no submission in support of grounds raised was filed. Accordingly, you are being provided a final opportunity of presenting your case vide this notice, In case you desire a personal hearing, in that case, hearing may be attended on the date and time fixed vide this notice. In case, you want to file a written submission, same may be done by the due date. It may please be noted that in case of non-compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of CIT vs. B. Bhattachargee Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursing the same. 8. In the given circumstances, there is no other option left with the undersigned but to decide the appeal on the basis of documents that have been submitted by the assessee as part of the appeal memo i.e. grounds of appeal and statement of facts. 9. The only issue raised by the appellant is regarding the demand raised by the ITO, TDS-I, Pune u/s 201 of the Act. In the statement of facts filed along with the appeal, the appellant has submitted that the entire Marvel group has gone into deep financial crisis due to which the appellant was unable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have given our thoughtful consideration to the assessee s identical pleadings raising the sole substantive grievance of correctness of sec. 201(1) r.w.s. 201(1A) demands and Revenue s vehement arguments supporting the same at length. We find from a perusal of the case files that all these assessees are fair enough in not disputing their very liability to deduct TDS u/secs. 194A, 194C, 194I and 194J paid in F.Y. 2016-2017 relevant to A.Y. 2017-18; as the case may be, involving varying sums, to the recipients concerned. Their only ground before us is that the payees concerned have offered the same to tax and therefore, they duly stand assessed. We are afraid to accept the assessee s instant sole substantive contention for want of the corres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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