9911796707
TMI Blog2018 (12) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... called " the Act") were issued by learned Assessing Officer ( hereinafter called " the AO") to the assessee and in response thereof the assessee appeared before the AO from time to time during scrutiny proceedings . On scrutiny of Annexure III filed with the Tax Audit Report, the AO observed that the assessee has deposited employees contribution to PF and ESIC late after the due date of such payment under the Relevant Act. The details of such delayed deposit of employees contribution to PF and ESIC as are appearing in the assessment order framed by the AO, are as under:- Provident Fund (Thane, Khapoli & Jharsuguda) Amount (Rs.) Due date Date of payment 57262 15.08.2011 24.08.2011 58145 15.12.2011 20.12.2011 67753 15.01.2012 16.01.2012 62446 15.04.2012 17.04.2012 68109 15.12.2011 20.12.2011 64780 15.01.2012 16.01.2012 53211 15,04.2012 17.04.2012 28758 21.04.2012 25.04.2012 4,60,464 ESIC (Jharsuguda division): Amount (Rs.) Due date Date of payment 17359 21.12.2011 11.05.2012 16523 21.01.2012 11.05.2012 15707 21.02.2012 11.05.2012 13180 21.03.2012 11.05.2012 13572 21.04.2012 11.05.2012 76341 The AO ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant of the assessee, it prevented assessee's AR to appear before the Ld. CIT(A) and also in late filing of the appeal before the tribunal. It is claimed that appeal by learned CIT(A) was disposed of ex-parte as the assessee could not enter appearance due to medical disturbances in the family of accountant of the assessee and the appeal of the assessee stood dismissed ex-parte by learned CIT(A). It is also explained that the appeal was filed late with the tribunal due to above cited reasons late by 93 days beyond time stipulated u/s 253(5) of the 1961 Act. It was prayed that delay in filing this appeal late with the tribunal be condoned . Keeping in view the entire factual matrix and bonafide exigency shown by the assessee by way of heart ailment of accountant and blood cancer of his son supported by medical documents which in our considered view was a sufficient cause which prevented assessee from filing this appeal late, we take a liberal view and condone delay of 93 days in filing this appeal late beyond the time stipulated u/s 253(5) of the 1961 Act and we admit this appeal to be adjudicated on merits. On this first issue as detailed above, we have observed that the AO has reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -up payee wise of total professional fees paid by the assessee of Rs. 62,250/- and whether provisions of section 194J are hit or not as if the same payee is paid above threshold limit in aggregate in a year, the provisions of Section 194J read with Section 40(a)(ia) of the 1961 Act got hit. Thus, under these circumstances we are inclined to restore this issue back to the file of the AO and the assessee has to demonstrate the factual matrix on merits to take it out of clutches of provisions of Section 194J of the 1961 Act. The AO shall adjudicate this issue afresh on merits after considering factual matrix of the case and analysing the composition of professional fee of Rs. 62,250/- payee wise to come to conclusion as to applicability of provisions of Section 194J read with Section 40(a)(ia) of the 1961 Act. The AO shall provide proper and adequate opportunity of being heard to the assessee in accordance with principles of natural justice in accordance with law and admit all relevant evidences in this regards submitted by assessee in its defence in the denovo proceedings. We order accordingly. 4. The next issue concern itself with non-payment of services tax of Rs. 15,87,630/- whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the tribunal. 6. The assessee has now tried to justify its stand before us that it has to work in Jharsuguda (Orissa) district which is a very difficult district in remote area of Orissa and an area very difficult to work . It is submitted that assessee has got contract from Vedanta Aluminium Ltd. for rendering of services in their industrial unit for which local labourers are to be employed who are to be paid in cash only. It is submitted that under these extreme difficult circumstances , the assessee has to operate. It is claimed that the assessee had withdrawn cash from bank branches in Maharashtra and then it was carried to Jharsuguda (Orissa) for making payment. The Ld. AR also submitted that there is an increase in turnover of the assessee due to this contract and it is prayed that the matter be restored back to the file of the AO for fresh adjudication wherein the assessee will be able to produce relevant records and to justify that this labour expenses are genuine payments connected with the said Jharsuguda (Orissa) contract . The Ld. DR objected and submitted that only Rs. 40,00,000/- was withdrawn from the bank in Jharsuguda (Orissa) and it is not possible th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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