9911796707
TMI Blog2023 (8) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... this count. Decided against assessee. - SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER For the Appellant : None For the Respondent : Sh. Arvind Bansal, Ld. Sr. DR ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred by the Assessee, out of which the appeal pertaining to assessment year 2013-14 arises out of order dated 23.03.2022 whereas the appeals pertaining to A.Yrs. 2014-15 2017-18 to 2019-20 are directed against the consolidated order of even dated 23.03.2022, passed by the learned Commissioner of Income- tax (Appeals)-27, New Delhi (in short Ld. Commissioner ), u/s. 250 of the Income-tax Act, 1961 (in short the Act ). 2. Since the common questions of law and facts are involved in all these appeals and the Assessee has raised common grounds therein, hence, the same were heard together and are being disposed of by this composite order for the sake of convenience and brevity. 3. The Assessee neither appeared nor filed any application for adjournment, despite sending notice for hearing at the address given by the Assessee in Form- 36. Nor is there any other alternative address available with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch past transactions between TPAs and hospitals fall within provisions of section 194J and consequence of failure to deduct tax or after deducting tax failure to pay on all such transactions would make the deductor (TPAs] deemed to be an assessee in default in respect of such tax and also liable for charging of interest under section 201(1A) and penalty under section 271C. 6.2 The appellant company was one of the petitioners in Writ Petition (Civil), No. 121 of 2010 filed before the Hon ble High Court of Delhi in January 2010 challenging the Circular No. 8/2009 issued by CBDT. The Hon'ble High Court of Delhi passed an interim order that: in the meantime no ITA Nos. 1027, 1028 1014 to 1016/Del/2022 5 recovery shall be made pursuant to the Circular no 8/2009 dated 24.11.2009. 6.3 The Hon'ble Delhi High Court vide final order dated 30.09.2011 in Writ Petition [Civil) No. 121 of 2010 held that: It is held that Section 194J applies to the payments made by the petitioners to juristic or corporate entities that are provide professional services Hence, it was settled on 30.09 2011 by Hon'ble Delhi High Court that provisions of section 194J of the Act are cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor: 6.7 As per sub-section (1) to section 201 of the Act, a payer who fails to deduct whole or any part of the tax at source is treated as an assessee-in-default. However, the payer who fails to deduct the whole or any part of the tax on the payment made to a payee (whether resident or non-resident) shall nor be deemed to be an assessee-in-default in respect of tax not deducted by him, if the following conditions are satisfied: The recipient has furnished his return of income under section 139, The recipient has taken into account the above income in its return of income. The recipient has paid the taxes due on the income declared in such return of income. The recipient furnishes a certificate to this effect from an accountant in Form No. 26A In other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh. However, it is observed that case under consideration pertains to F.Y. 2013-14 relevant to A.Y. 2014-15. After the Hon'ble Delhi High Court's order dated 30.09.2011, the appellant company was very well clear that TDS u/s 194J of the Act at the rate of 10% is required to be deducted on the payments made during F.Y. 2013-14 onwards and to be deposited to the Govt. s A/c within prescribed time limits. However, the appellant company has failed to do so. Further, the appellant has contended that the intimation/ order has been processed by CPC-TDS in a mechanical manner without considering hardship and financial instability that the appellant company will go through. However, charging of interest u/s 201(1A) of the Act can not be questioned on the basis of financial hardship it will cause to the appellant and is consequential in nature. Accordingly, in view of the above discussion, the grounds taken by the appellant are hereby dismissed. 7. On perusal of the above findings of the ld. Commissioner, we observe that the ld. Commissioner while deciding the issue has taken into consideration the settled position of law on this aspect with reference to the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Income Tax Appellate Tribunal-Delhi In all these cases the ground of appeal were the same ie. Interest on late payment of TDS. During the calendar year January to December 2020, the said demand has been reduced by Rs. 7.05 crores. This was done only when a writ petition was filed before the Hon'ble High Court of Delhi when the bank accounts were attached by the department in January 2020. 3. It is important to mention here that in various appeal filed some have been decided in our favour and others in favour of department by the first appellate authority. However, on second appeal by the company or department, ITAT Delhi has remanded the cases back to the file of Assessing officer for fresh adjudication. In all these cases the grounds of appeal are the same i.e. interest on late payment of TDS. For the captioned financial year, we have been pursuing with the department that intimations under section 200A should be rectified sue moto but the same has not been done. 5. Left with no choice we are filing this appeal with a request to condone the delay on the ground mentioned above. 8.2. The Ld. Commissioner by considering the delay period and contentions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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