TMI Blog2009 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed under the Act - whether single payment exceeds Rs. 20,000 or not – Matter remanded to AO for de novo consideration - - - - - Dated:- 22-12-2009 - Member(s) : B. R. JAIN., K. S. S. PRASADA RAO. ORDER-K.S.S. PRASAD RAO, J.M.: This appeal is filed by the assessee having been aggrieved with the order dt. 11th Feb., 2009 of learned CIT(A), Jodhpur for asst. yr. 2006-07 in the case of the assessee. 2. The assessee has raised the following grounds: "1. That the AO has passed assessment order disallowing payments to truck owner/operator Rs. 31,49,952 is bad in law. 2. That AO has without going into the facts of the case and nature of business has disallowed Rs. 31,49,952 and has added in total income of assessee is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the truck operators to whom the assessee has paid amounts without deducting tax at source, have given Form No. 15-I but such claim could not be substantiated with proper evidence as required by Departmental authorities during assessment proceedings and first appellate proceedings. For non-production of Form No. 15-I the Department has concluded that the assessee has not taken Form No. 15-I and no Form No. 15-J could be furnished by the assessee within stipulated period. Thus observing the Departmental authorities have not accepted the claim of the assessee. This action of the Department is most unjustified as they have not given proper opportunity to the assessee to produce Form No. 15-I that were collected by the assessee from the truc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his period from that of preceding year the action of the Department may be upheld as covered issue. Thereby he sought for upholding the impugned order by dismissing the appeal of the assessee. 6. On careful analysis of the order of the Tribunal as well as the various judicial authorities cited by both the parties, undisputedly the facts for this period are similar to those facts that were there for immediately preceding year being asst. yr. 2005-06 but during the period under consideration, the assessee has made specific plea before the Departmental authorities that the assessee has collected Form No. 15-I from the truck operators but he could not produce them before the Departmental authorities. This main fact of non-production of Form N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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