TMI Blog2013 (12) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ion would not be in the hands of partners – The claim can be verified from the information submitted by the deductors – When income is accepted in the hands of firm then the claim of advance tax should also be given to the firm and not to the partners – Decided in favour of assessee. - ITA Nos.592 /CTK/ 2012 - - - Dated:- 11-1-2013 - K K Gupta and K S S Prasad, Rao, JJ. For the Appellant : D K Sheth, AR For the Respondent : N K Neb, DR ORDER:- Per: K K Gupta: The assessee has filed the present appeal against the order dt.28.09.2012 of the Commissioner of Income-tax (Appeals) for the Assessment Year 2008-09 raising the following grounds. 1. For that the disallowance of Rs.30,10,250 as made u/s.40(a)(ia) of the I. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jpur Irrigation Division who had awarded the contract to the assessee by paying a sum of Rs.2,17,09,936 when the assessee had received only Rs.2,14,61,736. 4. Aggrieved, the assessee appealed before the first appellate authority on these additions which inter alia raised the issue that a demand has been raised on the assessee when the TDS ought to have been taken care of by the Assessing Officer himself. The learned CIT(A) confined himself to adjudicate the issue with respect to the finding of fact of the TDS remaining credited in the accounts of the assessee on the information available in Form 26-AS when he directed the deletion of the addition of the differential amount received from Jeypore Irrigation Division amounting to Rs.2,48,200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted when the amount paid were more than amounting to Rs.50,000 each but were against the muster rolls payments made to the individual labourors which labourors have not claimed more than Rs.50,000 was not by way of a contract between the assessee and the labourors, the final receipients. Therefore, as submitted, the functioning of the contracts was at remote areas when the payments are made to local inhabitants of that area are through the head of those labourors when no contract had been entered but as a convenience by the assessee to pay them who would identify the final payees which is the expenditure as was reimbursed by the Government Departments on the submission of those bills. It was the case of the assessee not to be visited eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, agreed to the proposition that the expansion of AS-26 information was considered by the Assessing Officer for finding out the gross receipts remaining missing as returned by the assessee promptly deleted there from the amount of Rs.2,68,911 (less TDS) was not on the basis that the contract had been received in the name of the partners and not the assessee. The tax deduction at source certificates were available by the firm only as per the Forms submitted at the time of filing of the return have not been disputed by the assessing authorities. On one hand they are relying on the information available on Form AS-26 which has been uploaded by the deductors and on the other sides they are expanding the gross receipts and assessing the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, he agreed remained un-adjudicated by the learned CIT(A), when he partly allowed the assessee s appeal by only deleting the addition of Rs.2,68,911 being the difference in the gross receipts as indicated in the Form 26-AS on the contract value from Jeypore Irrigation Division amounting to Rs.2.17 Crores therefore was to be not further considered. 8. We have heard the rival submissions and perused the material available on record. It is not the case of the assessee that the relief purported to be sought from the Tribunal in the grounds raised was not before the Assessing Officer or the learned CIT(A) on the basis of a specific ground but on the basis of agitation before them which facts as have been perused by us brought on record ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to be deleted. 9. With respect to the credit not given to the assessee on the amount of incomes rendered to tax by the assessee which was verified by the Assessing Officer and accepted at Rs.11.76 Crores was therefore fit for consideration of the credit of tax to be given to the partners of the assessee who may have been instrumental in procuring the tenders were justified to render the income in the assessee Firm when the payments have been received by the Firm would not result in deduction of tax at source in the hands of the partners. It was not the case of the Assessing Officer or the learned CIT(A) to indicate inability to procure information in Form 26-AS only that the expansion of the TDS amount to the gross receipts indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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