TMI Blog2016 (1) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... ch/2015 - - - Dated:- 7-10-2015 - S/SHRI B P JAIN, AM GEORGE GEORGE.K, JM Appellant By Shri Anil D Nair Respondent By Shri K P Gopakumar, Sr DR ORDER PER GEORGE GEORGE. K. JM: This appeal at the instance of the assessee is directed against the CIT(A) s order dated 30.9.2014. The relevant assessment year is 2006-07. 2 There is a delay in filing the appeal by 38 days. The assessee has filed a petition accompanied by an affidavit for condonation of delay in filing the appeal. On perusal of the affidavit filed in support of the petition for condonation of delay, we are of the opinion that the assessee was having sufficient reasons in filing the appeal belatedly. Therefore, we condone the delay in filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.3.1 The Hon'ble Gujrat High Court in CIT Vs. Sikander Khan N. Tunvar Others, ITA NO.90E of 2012 judgment dated 02.05.2013 and the Hon'ble Calcutta High Court in CIT '.Is. Cresent Export Syndicate - ITA NO.20 of 2013, G.A.No.190 of 2013 have laid town proposition that where the assessee has failed to deduct the tax at source and deposit the same within the specified period, the expenditure relatable to such deduction of tax at source would not be allowed as deduction, while computing the income of the assessee. Admittedly in the facts of the present case the assessee was liable to deduct tax at source in respect of the payments made to the artists of ₹ 31,00,0001-. Assessee has not furnish any certificate u/s.197 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the amounts outstanding/payable and not to the amount which has already been paid, is decided against the assessee by the judgment of the Hon ble jurisdictional High Court in the case of Thomas George Muthoot in ITA 278 of 2014 ( judgment dated 3,7.2015). The ld DR present was duly heard. 8 We have heard the rival submissions and perused the material on record. The assessee, in the ground of appeal has assailed the invocation of provisions of sec. 40(a)(ia) of the Act solely on the ground that the Special Bench of the Tribunal in the case of M/s Merilyn Shipping Transports vs ACIT reported in 136 ITD 23 (SB) is applicable to the facts of the case. The Special Bench of the Tribunal in the case of M/s Merilyn Shipping Transports (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that it is attracted only if the interest remains payable on the last day of the financial year. If this contention is to be accepted, this Court will have to alter the language of Section 40(a) (ia) and such an interpretation is not permissible. This view that we have taken is supported by judgments of the Calcutta High Court in Crescent Exports Syndicate and another [ITAT 20 of ITA.278/14 con cases 2013] and the Gujarat High Court in the case of Commissioner of Income Tax v. Sikandadarkhan N Tunvar [ITA Nos.905 of 2012 connected cases], which have been relied on by the Tribunal. Resultantly, we do not find any merit in the contentions and questions of law are answered against the assessees. Appeals are only to be dismissed and w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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