Harvindra Singh Vs ACIT (ITAT Delhi)
Summary: The Delhi Bench of the Income Tax Appellate Tribunal allowed the appeal filed by Harvindra Singh for Assessment Year 2025-26 against the order of the CIT(A)/NFAC dated 26.05.2025, arising from an intimation issued under Section 200A of the Income-tax Act in relation to non-deduction of TDS on purchase of property. The order was pronounced on 29.04.2026.
No one appeared on behalf of the assessee and no adjournment application was moved. The appeal was therefore disposed of after hearing the Departmental Representative.
The ACIT, CPC, TDS had treated the assessee as in default for non-deduction of TDS on the property purchase. The short deduction was determined at ₹3,48,333, and, including interest, the net amount payable was determined at ₹3,51,820.
Before the NFAC, the assessee contended that Section 194-IA was not applicable because the purchase consideration attributable to his individual share was below ₹50 lakh. According to the assessee, the total purchase consideration of ₹55 lakh was jointly paid by him along with two other persons and his individual share in the property was ₹18,13,333. Since that amount was below ₹50 lakh, he contended that there was no obligation to deduct TDS at 1%. The assessee also relied upon decisions of the Delhi Bench of the Tribunal.
