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TMI Blog2023 (10) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Alok Mathur, J. For the Revisionist : Ashok Kumar Rai , Madhav Srivastava,Madhusudan Srivastava , Satyanshu Ojha For the Opposite Party : C. S. C. ORDER Hon'ble Alok Mathur, J. 1. Heard Sri Sanjeev Shankhdhar, learned counsel for the revisionists as well as Sri Sanjay Sarin, learned counsel for the respondents. 2. With the consent of learned counsel for the parties all the th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that said Stadium was constructed by the U.P. Awas Evam Vikas Nigam Ltd., Lucknow and the money was directly transferred by the State Government to the Awas Evam Vikas Nigam Ltd. and no funds were ever transferred by the revisionist to the U.P. Awas Evam Vikas Nigam Ltd. necessitating tax deduction at source. It is for the said reason that TDS was not deducted by the revisionist on the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently the Tribunal was constrained to observe that the revisionist had not produced any document from which it can be shown that they were not liable to deduct TDS, accordingly the revision filed by the revisionist was rejected. 7. The Accountant of revisionist had appeared before the Tribunal and admitted that TDS was not deducted because they were not aware of the relevant legal provisions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely because of ignorance of legal provisions and at presently regular TDS is deducted from the amount transferred to the Agency(s) who are undertaking construction work. 9. Supplementary affidavit has been filed by the revisionist stating that U.P. Awas Evam Vikas Nigam Ltd. has also deducted TDS of the Contractor under Section 34(8) of the U.P. VAT Act, 2008 and has accordingly submitted that fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revisionist directly to U.P. Awas Evam Vikas Nigam Ltd. then they were mandated to deduct the amount of TDS on such payments. Non deduction of TDS would be deemed to be intentional for which the penalty has rightly been imposed. 11. In the light of above no interference is required by this Court in the order dated 14.03.2019, passed by the Tribunal. 12. The revisions being devoid of merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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