TMI Blog2018 (5) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 - - - Dated:- 23-4-2018 - S/Shri N.S Saini, Accountant Member And Pavan Kumar Gadale, Judicial Member Assessee by : Shri P.K.Mishra, AR Revenue by : Shri S.C.Mohanty, DR ORDER Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the CIT(A)- 2, Bhubaneswar dated 24.8.2017 for the assessment year 2014- 15. 2. The assessee has raised the following grounds of appeal: 1. For that, the impugned order passed by the Forums below are not just and proper under the facts and in the circumstances of the case, as such, the impugned additions made therein are liable to be deleted in the interest of justice. 2. For that, the learned C.I.T.(A) should have deleted the addition of ₹ 2,2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 11,24,266/- was paid together with Form 26A by her Chartered Accountant to the effect that the recipient has shown the said amount as its income in the return of income. Therefore, it was prayed that no disallowance u/s.40(a)(ia) was called for in view of the second proviso to section 40(a)(ia) of the Act. 5. The CIT(A), however, did not accept the explanation of the assessee on the ground that form Rule 31 ACB of I.T.Rules, 1962 and Form No.26A has to be furnished to Director General of Income Tax (Systems) or to the person authorised by Director General of Income Tax (Systems) in accordance with the procedure, format and standards, specified. This has not been done by the appellant. 6. Ld A.R. reiterated the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be considered that tax is deductible at source under Chapter XVII-B as prescribed under section 40 (a)(ia). The provisions of section 40(a)(ia) can only be invoked in a case where tax is deductible at source and such tax has not been deducted or after deduction has not been paid. No such default occurred in this case. Accordingly, the provisions of section 40(a)(ia) are not applicable to the facts of the case. Both the Assessing Officer and Commissioner (Appeals) erred in considering that non-filing of form 15H invites disallowance under section 40(a)(ia). Suffice to say that on the facts of the case, there is no need to deduct tax at source and thus, there is no default committed by the assessee. Accordingly, disallowance under s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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