TMI Blog2015 (7) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... Kolkata Bench of this Tribunal in the case of Kajal Das, the addition as made by the Assessing Officer and as confirmed by the learned Commissioner of Income-tax (Appeals) by invoking the provisions of section 40(a)(ia) of the Act stands deleted. Even otherwise, the payments have been made before the due date of, filing of the return and no amount remaining unpaid to the truck owners. In this context the decision of the co-ordinate Bench of this Tribunal in the case of Tybas Projects Pvt. Ltd. [2015 (7) TMI 70 - ITAT CUTTACK] dated October 16, 2014 . By respectfully following the order of the Coordinate Bench of this Tribunal, the addition is liable to be deleted and we do so. - Decided in favour of assessee. - I. T. A. No 358 /CTK/ 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1131/Kol/2011 dated January 3, 2012 wherein the Kolkata Bench of this Tribunal has held as follows : 3. We have considered the submissions of both parties and have perused the records of the case. The facts are not disputed. Before the learned Commissioner of Income-tax (Appeals), it was submitted that the assessee had hired trucks from open market as per its requirements, and payments were made accordingly. But there were neither oral nor written contract between the assessee and truck owners. The payments to the truck owners were made through banking channel. Further the assessee did not assign any particular portion of work to the truck owners. No sub-contract agreement either written or oral existed between the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er shows that the Assessing Officer has disallowed the payments made for hiring of the trucks on the ground that no TDS had been made. Consequently the provisions of section 40(a)(ia) had been invoked. A perusal of the order of the learned Commissioner of Income-tax (Appeals) shows that on identical reason the learned Commissioner of Income-tax (Appeals) has confirmed the order of the assessing authority. A perusal of the order of the Kolkata Bench of this Tribunal in the case of Kajal Das shows that the issue is squarely covered by the decision of the Kolkata Bench of this Tribunal, wherein one of us is also a co-member. Consequently respectfully following the decision of the Kolkata Bench of this Tribunal in the case of Kajal Das, the add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'We do not find that the Revenue can take any benefit from the observations made by the Special Bench of the Tribunal in the case of Merilyn Shipping and Transports v. Addl. CIT [2012] 16 ITR (Trib) 1 (Visakhapatnam) quoted as above to the effect section 40(a)(ia) was introduced in the Act by the Finance (No. 2) Act, 2004 with effect from April 1, 2005 with a view to augment the Revenue through the mechanism of tax deduction at source. This provision was brought on statute to disallow the claim of even genuine and admissible expenses of the assessee under the head Income from business or profession in case the assessee does not deduct TDS on such expenses. The default in deduction of TDS would result in disallowance of expendit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mercator Lines Ltd. Further in any view of the matter, since it is not disputed that no amount remained payable at the year end, therefore, in view of the Special Bench decision in the case of Merilyn Shipping and Transports v. Addl. CIT [2012] 16 ITR (Trib) 1 (Viskhap atnam), addition could not be made. In this case, it was held as under (page 32) : Section 40(a)(ia) of the Act was introduced in the Act by the Finance (No. 2) Act, 2004 with effect from April 1, 2005 with a view to augment the Revenue through the mechanism of tax deduction at source. This provision was brought on statute to disallow the claim of even genuine and admissible expenses of the assessee under the head 'Income from business or profession ..... X X X X Extracts X X X X X X X X Extracts X X X X
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