TMI Blog2018 (1) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... the above, it is submitted that this is purely procedural, which should not be a cause for disallowance. Therefore, we remand this matter back to the file of the AO who will verify the details whether parties in question have deposited the Tax or not. Appeal of the assessee is allowed for statistical purpose. - I.T.A. No. 2437/Ahd/2016 - - - Dated:- 11-1-2018 - Shri N. K. Billaiya, Accountant Member And Shri Mahavir Prasad, Judicial Member Appellant by : Shri Tushar Hemani, A.R. Respondent by : Shri Santosh Karnani, Sr.D.R ORDER Per Mahavir Prasad, Judicial Member This appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-2, Ahmedabad, vide Appeal No.CIT(A)-2/14/ITO,Wd.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details filed by the assessee, it is seen that assessee has paid an amount of ₹ 1,99,395/- to Shri Raghavendra Transport on which no TDS has deducted as required u/s.194C of the Act. During the course of assessment proceedings, the assessee was required to show-cause as to why the amount of ₹ 1,99,395/- should not be disallowed u/s.40(a)(ia) of the Act. The assessee did not submit any reply and failed to give any explanation on this issue. As per the provision of sub-section (7) of Section 194C of the Act the person responsible for paying or crediting any sum to the person carrying on the business of playing, hiring or leasing goods carriages shall furnish to the prescribed Income tax authority such particulars in such form and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. During the course of assessment proceedings. The assesses was required to show cause as to why the amount of ₹ 1,99,395/- should not be disallowed u/s.40(a)(ia) of the ACT, The Sub-Section (7) of Section 194C of the Act the person responsible for paying or crediting any sum to the person on the business of playing, hiring or leasing goods carriages shall furnish to the prescribed income-tax authority such particulars in such form and within such time as may be prescribed. The_assessee failed to furnish any evidence to prove that it has complied the provisions of Sub- Section(7)_of Section 194C of the Act. As the assessee made 'payment of ₹ 1,99,395/- without deducting the tax is disallowed u/s.40(a)(ia) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resident in India. As per the second proviso below Section 40(a)(ia), if an assessee has not been treated as an assessee in default u/s.201(1) for its failure to deduct tax at source from the payment made to a resident payee, it shall he deemed that the assessee has deducted and paid the tax on such sun. The proviso is applicable to the appellant's case. The appellant therefore prays that the impugned addition may please deleted. 3.3 But ld. CIT(A) was not agree with the contention of the appellant hence he confirmed the addition of ₹ 1,99,395/-. 4. We have gone through the relevant record and impugned order. We heard both the parties and appellant stated that the payee is having a) PAN: ABOPN 0110 H (copy of the Acknowle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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