TMI Blog2020 (2) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of ITO Vs. Andhra Roadways [ 2015 (7) TMI 1317 - ITAT AHMEDABAD] . Ultimately, the Tribunal reached to the conclusion that the assessee has duly complied with the provisions of Section 194C of the Act by collecting the requisite 15-I Form and therefore, the assessee was not liable to deduct the TDS, on payment made to the transporters. We are convinced to the line of reasoning, assigned by the Tribunal. None of the two questions, as proposed by the Revenue, could be termed as the substantial questions of law. - Decided against revenue - R/TAX APPEAL NO. 49 of 2020 - - - Dated:- 3-2-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: Mrs. Mauna M. Bhatt(174) for the Appellant(s) No. 1 for the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 9,84,110/-, after making addition of ₹ 3,49,02,235/-, under Section 40(a)(ia) of the Act as the assessee had failed to deduct TDS under Section 194C, on payment made to transporters, though the payment made exceeded ₹ 20,000/-. 4. The assessee, being dis-satisfied with the assessment order, preferred an appeal before the CIT (A). The CIT (A) dismissed the appeal vide order dated 28.10.2010, thereby, confirming the addition made by Assessing Officer of ₹ 3.49 Crore. 5. Being dis-satisfied with the order passed by the CIT(A), the assessee went in appeal, before the Tribunal. The Tribunal vide order dated 05.07.2013 set aside the issue to CIT(A) for fresh adjudication. The CIT (A) vide order dated 21.03.2016 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owners, we note that the assessee has furnished a list of 340 parties along with their addresses, truck numbers with the date of registration and the date form 15 I which is placed on pages 83 to 90 of the paper book. On perusal of the same, we note that all the details of the truck owners were furnished before the AO. However, the AO has not carried out any verification of such details to prove them erroneous by issuing notice to any of the party under section 133(6)/131 of the Act. 6.6. We, further note that the assessee is absolved the form the provisions of the TDS once he has collected from 15 I before making the payment to them or crediting their account. There is no ambiguity to the fact that the necessary froms 15 I were c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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