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TMI Blog2018 (11) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the assesseeis against the order of Ld. CIT (Appeal) - 14, Mumbai dated 13.03.14 for AY 2007-08. 2. The brief facts of the case are thatassessee is engaged in the business of manufacturing and selling of non-ferrous metal alloys. A survey action u/s 133A of I.T. Act was conducted at the premises of assessee on 31.01.07. During the course of survey action, statement on oath of Shri Vinod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry ground raised by the assessee relates to challenging the order of Ld. CIT(A) in confirming the action of AO for treating the assessee as 'assessee in default' for no/short withholding tax from hire charges paid for car, buses, JCB, etc u/s 194I of the I.t. Act. 4. At the very outset, Ld. AR appearing on behalf of the assessee reiterated the same arguments as were raised before Ld. CIT(A). It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective parties. We find that in order to support its contentions, assessee has not produced any details to demonstrate that the vehicles were used only for transporting of employees at a particular point of time. Admittedly, no copy of contract/agreement has been furnished before the revenue authorities to show that the vehicles were owned, operated and maintained by the contractor. Since the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, no contract has been placed on record and proved by the assessee. Therefore, the above orders are of no help in the present case. Moreover, no new facts have been brought on record before us in order to controvert or rebut the findings so recorded by Ld CIT (A). Therefore, there are no reasons for us to interfere into or deviate from the findings so recorded by the Ld. CIT (A). Hence, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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