2025 (2) TMI 233

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..... ed by the ld. CIT(Appeals) and he has not received the physical copy of the order in time. When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 35 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am inclined to condone the delay since the delay is not due to negligence on the part of assessee and the assessee has established sufficient cause to condone the delay. Hence the delay is condoned. 4. Brief facts of the case are that the assessee is a proprietary concern and running his business of marble and granite under the name .....

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..... 8,200/- out of total disallowances of Rs.29,19,058/- for non-deduction of TDS inspite of submitting all relevant documents. 8. On being aggrieved, the assessee preferred an appeal before the Tribunal. 9. I have heard both the sides. It was the submission of the assessee that he purchased marble and granites from different parts of the country. During the assessment year, the assessee has shown total purchases of Rs.1,65,15,375/- and incurred carriage inward expenses of Rs.29,19,508/-. It was the further submission of the assessee that the transportation was arranged and organized by the sellers and the payments were made on consignment basis. Since there was no direct contract between the transporter and the assessee, therefore, the provi .....

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..... 25,648/- Considering the provisions of section 194C(5), I am of the view that the assessee is entitled for an amount of Rs.1,00,524/-. Hence, this ground raised by the assessee is allowed. 13. So far as the remaining amount of Rs.28,18,534/- is concerned, the main contention of the assessee is that there is no direct contract between the assessee and the transport companies and the seller has made the arrangements. On this aspect, it is an admitted fact that the entire amount of transport charges was paid by the assessee. Even as per the contention of the assessee that the seller has arranged the lorries on behalf of the assessee, but the assessee has not produced any evidence to establish that the lorries were engaged by the seller. More .....

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