9911796707
TMI Blog2024 (12) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... Shamli Verma, Advocates. For the Respondents Through: Ms Saroj Bidawat, SPC for UOI. Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC and Mr Abhishek Anand, Advocate. VIBHU BAKHRU, ACJ. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 28.05.2024 (hereafter the impugned order) rejecting the petitioner's application for compounding of the offences under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.07.2016 declaring the petitioner to be the principal officer of respondent no. 5 company for FY 2012-13 and 2013-14. Thereafter, the respondents initiated the proceedings for prosecuting the petitioner for default in depositing the TDS for the relevant period. 5. On 18.10.2016, the CC No. 541060/2016 captioned Income Tax Officer v. M/s Adel Landmarks Limited & Others was filed before the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain accused (respondent no. 5 - M/s Adel Landmark Limited) had not filed any application for the compounding of the offences before the competent authority [Chief Commissioner of Income Tax (TDS)] as the said authority was of the view that the petitioner's application for compounding could not be considered on a stand alone basis. 8. The Central Board of Direct Taxes (CBDT) has recently, on 17.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of compounding charges as per these guidelines. 11.2 It is again clarified that in cases of offences by a company or HUF, the main accused or co-accused may apply separately or conjointly. On payment of compounding charges for the offence as determined under these guidelines, by any one of them separately or jointly, the Competent Authority shall compound the offences of the main accused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are now entitled to apply separately for compounding of the offences. 10. The learned counsel appearing for the Revenue states on instructions that the impugned order may be set aside and the parties be remanded to the competent authority to consider it afresh in the light of the guidelines dated 17.10.2024. The said course commends to us. 11. We accordingly set aside the impugned order and rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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