Order 1

Order Details: COPY OF ORDER
Pdf Text: CNR No.DLCT02-000186-2023
Ct. Case No.177/2023
ITO vs. M/s. Surge Media Pvt. Ltd. & Anr.
28.01.2023
Present: Sh. Puneett Singhal, Ld. SPP for the complainant
(through VC).
Complaint u/s 200 Cr.P.C is made by the
complainant through Sh. Datta Ram, DCIT, Circle-77(1), New
Delhi alleging commission of offence punishable under Section
276B read with Section 278B of The Income Tax Act, 1961
(hereinafter referred to as The Act). Since, the present complaint
is filed by a public servant acting in discharge of his official
duties and in course of his employment, so the formal
examination of the AR of complainant is dispensed with, in terms
of proviso (a) of Section 200 Cr.P.C.
The gravamen of accusation against the accused
persons is that the accused company had deducted TDS
amounting to Rs. 45,70,482/- during the financial year 2013-14
but it did not deposit the same in the government account within
the time stipulated as per the provisions of The Act and rule 30 of
The Income Tax Rules. Show cause notice was issued to Sh.
Viresh Sharma by officer of the complainant intimating him of
his intention of treating him as principal officer of the company.
Reply to the notice was received by the complainant and after
considering the same, the complainant proceeded to pass order
under Section 2(35) of The Act treating Sh. Viresh Sharma as
principal officer of the company. Thereafter, the proposal for
launching prosecution was sent to The Commissioner of Income
Tax (TDS)-2, New Delhi. Show cause notices were issued by
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Commissioner of Income Tax (TDS)-2, New Delhi to the
company and its aforementioned officer allowing them to furnish
explanations for the default in deposit of TDS. Reply filed by
accused was considered by the CIT and vide order dated
20.10.2022 sanction for filing a criminal complaint against the
accused persons was granted by the CIT, (TDS), Delhi-2.
An application u/s 200 Cr.P.C is also made along
with the complaint seeking exemption from personal appearance
of AR of complainant on each date of hearing during the course
of proceedings. Considering the fact that the complaint is filed
by the applicant in discharge of his official duty, the application
is allowed subject to the condition that he shall be duly
represented by the SPP on each date of hearing and he shall
appear in person as and when directed to do so.
From the entire material available on record, this
court is of the considered view that prima facie offence u/s 276B
read with 278B of The Act is made out against both the accused
persons. Accordingly, let summons be issued to accused No.1
and 2 on filing complete copy of complaint, PF, RC and Speed
Post within a month from today returnable for 16.05.2023.
(Anurag Thakur)
ACMM (Special Acts): Central District
THC : Delhi: 28.01.2023
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