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Judgment
This assessee’s appeal for Assessment Year 2016-17 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2025-26/1081176959(1) dated 25.09.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice . None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
Suffice to say, the assessee’s sole substantive gr ievance raised in the instant appeal challenges both the learned lower authorities respective findings holding it as the assessee in default for no t having deducted TDS on payment of external development charges payments made to M/s Haryana Urban Development Author ity (“HUDA”) which stands treated as contractual payments u/s 194C of the Act.
I notice in this precise factual backdrop that case law in Puri Constr uctions (P) Ltd. Vs. Addl. CIT (2024) 159 taxmann.co m 441 (Del.) has already settled the above sole issue against the assessee and in the departme nt’s favour that such “EDC” payment indeed attracts T DS deductio n. I thus upho ld both the learned lower authorities’ respective findings treating the assessee as the assessee in default in section 201(1) proceedings in very terms.
This assessee’s appeal is dismissed.