9911796707
TMI Blog2015 (9) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax Act. The assessee filed an appeal, which was disposed of by the first appellate authority as per Annexure B order, in which, after making reference to the remand report, the first appellate authority held that the assessee could furnish 15-I forms in respect of lorry hire charges paid to the extent of Rs. 28,28,38,187/- out of the total amount of Rs. 28,89,12,411/-, leaving a balance of Rs. 60,74,224/-. A perusal of this order shows that the figure Rs. 28,89,12,411/- is taken by the first appellate authority from the remand report of the Assessing Officer dated 17.2.2014, which is also extracted in that order. Proceeding further, the first appellate authority disposed of the appeal deleting the disallowance except for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 15-J is not correct. Simply receiving the form 15-I and 15-J and keeping the same on file without acting upon, the assessing officer cannot blame the assessee for non deduction of tax. Therefore, this Tribunal is of the considered opinion that to the extent of Rs. 27,67,63,963/- for which the assessee has filed form 15-I, there cannot be any disallowance u/s 40(a)(ia) of the Act. 13. Now what remains is only disallowance of Rs. 60,74,224. Admittedly, the assessee has not filed form 15-I. The ld. Senior counsel now claims that the assessee could not collect form 15-I for lapse of time. It is not for the assessee to collect from 15-I; it is for the receipt of the amount to furnish form 15-I to the assessee if the amount received is not ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hows that the Tribunal has proceeded on the basis that the total disallowance was Rs. 61,32,54,820/-. It thereafter states that out of this amount, the Assessing Officer himself admitted the claim of the assessee to the extent of Rs. 30,71,97,689/-. This itself is factually erroneous because paragraph 7 of the first appellate authority's order states that in the report dated 13.11.2013, what is stated by the Assessing Officer was that, out of the total disallowance of Rs. 61,32,54,820/-, only an amount of Rs. 30,71,97,689/- is sustainable, as the assessee could satisfactorily explain with evidence the balance amount. This does not mean that by making such observation, the Assessing Officer had admitted the claim of the assessee to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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