9911796707
TMI Blog2024 (2) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... passed without giving an opportunity of hearing to the appellant, despite being asking for it, in gross violation of the Faceless Appeal Scheme and also against the principles of natural justice. 2. That the CIT (A) has erred in law in confirming the TDS assessment order, wherein an addition has been made of Rs. 14,92,098/- for allegedly not deducting the tax at source U/s 1941 (pertaining to lease rent) and U/s 194 A (pertaining to interest on lease rent) on the payments made to New Okhla Industrial Development Authority. 3. That the CIT (A) has erred in law in confirming the TDS assessment order, without considering that on similar issues the matter has been remanded back by the ITAT to the Assessing Officer for preceding Same as grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DA is subject to TDS or not. He further submitted that the issue is covered by the decision of the Coordinate Bench of the Tribunal in assessee's own case for AY(s) 2011-12 to 2014-15. 9. The Ld. Sr. DR could not contradict the submissions of the Ld. AR. He, however, supported the order of the Ld. CIT(A). 10. We have considered the submission of the parties and perused the records. We observe that the same issue came up for consideration before the Co-ordinate Bench of the Tribunal in ITA Nos. 5463 to 5466/Del/2016 and the Tribunal vide its order dated 26.03.2018 observed and recorded the following findings:- "6. So far as the merits of the case are concerned, it is the submission of the assess that according to the specific instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid by the petitioners, towards TDS as o coercive process used by the Revenue, the GNOIDA shall make appropri orders to credit/reimburse such payments. In case pare to the mos through deposit, over and above the rental amounts paid to the GNOIDA without TDS, the income tax authorities shall not pursue any coercive proceedings, GNGIDA shall duly reimburse the petitioners for such amounts. Any amounts deposited in the court or with the Revenue, shall, to the extent of TDS liability only be appropriated for such purpose. It is clarified that GNOIDA shall ensure that reimbursement is made to compensate the petitioners' excess payments; the income tax authorities shall not pursue any coercive methods for recovery of the amounts, or pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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