IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.6689/MUM/2024 Aarya Sarwate, v/s. Income Tax Officer, TDS – 1, 704, AI Basant Kavy बनाम Thane, Qureshi Mansion, Adhara Complex, Kolshet Gokhale Road, Thane –

Road, Dhokali, Mumbai – 400602, Maharashtra

400 067, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: PNED15498A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Assessee by : Shri Sanjiv Brahme,AR Revenue by : Shri Surendra Mohan, (Sr. DR)

Date of Hearing 23.12.2025 Date of Pronouncement 05.02.2026 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The present appeal is preferred by the assessee against the order passed by the Learned Commissioner of Income-tax, Appeal, ADDL/JCIT(A), Udaipur [hereinafter referred to as “CIT(A)”] pertaining to order passed u/s. 201(1)/201(1A) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 14.11.2022.

2. The grounds of appeal are as under:

1. The notice u/s 201 being without DIN is bad in law in so far the notice of demand not being accompanied with the order.

2. The CIT Appeals has erred in confirming the TDS default amount of Rs.

23,20,000/