TMI Blog2019 (9) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... ails to prove them erroneous by issuing notice to any of the party under section 133(6)/131 of the Act. The assessee is absolved the from the provisions of the TDS once he has collected from 15 I before making the payment to them or crediting their account. There is no ambiguity to the fact that the necessary forms 15 I were collected by the assessee within time. This fact has not been controverted by the learned DR for the Revenue. Indeed, the assessee is under the obligation to file a report to the commission of income tax in form 15 J after compiling all the details collected in the form 15 I but this requirement is procedural as held by this tribunal in the case of ITO Vs. Andhra Roadways [ 2015 (7) TMI 1317 - ITAT AHMEDABAD] We note that the assessee has duly complied the provisions of section 194-C of the Act by collecting the requisite 15-I forms and therefore the assessee is not liable to deduct the TDS on the payment made to the transporters. Hence the ground of appeal of the revenue is dismissed. - ITA No. 1398/AHD/2016 - - - Dated:- 3-9-2019 - SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER For the Revenue : Ms Sonia Kumar, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee is working as an agent only or as independent transporter. 2) Whether the assessee received duly filled form 15-I from the truck owners before the date of credit or payment which-ever is earlier. 3.1 Accordingly, the Ld. CIT (A) called the assessee to furnish the necessary details: 3.2 The assessee submitted before the CIT (A) that he is doing the business as a transporter commission agent and furnished the following evidences in support of his claim: 1) Copy of the lorry receipt showing Truck No. of vehicles. 2) Copy of cash voucher of payment for the vehicle hired. 3) Transportation charge invoice issued to the customer. 4) The margin is around 300 to 700 per truck only. 5) He does not own any truck as the same is verifiable from the Audited Balance sheet. 6) The accountant looking after the affairs was expired due to illness in 2013. Therefore it was difficult to collect all the records. 7) The assessee collected the form-I at the time of hiring of truck and before loading the goods in the truck. Therefore at the time of payment the form are available. Hence the TDS was not required to be deducted at the time of payment. 3.3 The ld.CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fastening unreasonable tax liability for want of proper representation by AR. In order to comply with the directions of Hon'ble ITAT, the undersigned made enquiry u/s.250(4) on the basis of whatever records available. The result of such enquiry is that no evidence could be traced which can disapprove contention raised by the appellant. As the appellant has obtained form 15-1 within stipulated time, the addition made u/s40(a)(ia) of ₹ 3,49,02,235/- is hereby deleted. The appeal is allowed. Being aggrieved by the order of the learned CIT (A), the Revenue is in appeal before us. 4. The learned DR before us filed a paper book running from pages 1 to 61 and vehemently supported the order of the AO. 5. On the other hand, the learned AR before us filed a paper book running from pages 1 to 132 and vehemently supported the order of the ld. CIT-A. 6. We have heard the rival contentions of both the parties and perused the materials available on record. 6.1 The issue in the present case relates whether the assessee has made the payment of the freight charges to the truck owners against the provisions of section 194C i.e. without deducting the TDS. It is a set-aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e remand proceeding has not pointed out any defect in the submission filed by the assessee. Accordingly we note that the assessee was merely acting as an agent. Accordingly, the assessee is not liable to deduct the TDS on the payment made to the truck owners. 6.5 Regarding the 2nd controversy whether the assessee has received form 15 I duly filled from the truck owners, we note that the assessee has furnished a list of 340 parties along with their addresses, truck numbers with the date of registration and the date of form 15 I which is placed on pages 83 to 90 of the paper book. On perusal of the same, we note that all the details of the truck owners were furnished before the AO. However, the AO has not carried out any verification of such details to prove them erroneous by issuing notice to any of the party under section 133(6)/131 of the Act. 6.6 We further note that the assessee is absolved the from the provisions of the TDS once he has collected from 15 I before making the payment to them or crediting their account. There is no ambiguity to the fact that the necessary forms 15 I were collected by the assessee within time. This fact has not been controverted by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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