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TMI Blog2000 (7) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... duction of loss to the tune of Rs. 61,923. 2. The brief facts of the case are that the assessee is stated to be a transporter and owner of a tanker bearing No. RSY 7126. M/s Agarwal Transport Co. (for short, M/s ATC) had taken the contract from M/s Hindustan Petroleum Corporation Ltd. (for short, M/s HPCL) for transportation of diesel from Kandla to Udaipur. The assessee was a sub-contractor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive assessee has contended that there was an oral contract between the assessee and M/s ATC for transportation of the diesel in the assessee s tanker from Kandla to Udaipur and the tanker having met with an accident the entire diesel was lost. He has contended that as M/s ATC was liable for the said loss to M/s HPCL, M/s ATC in turn has claimed the loss from the assessee. He has contended that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter and they have all distributed the booty. He has contended that the loss was claimed at the rate of Rs. 3 per litre, whereas such a rate of diesel never existed at that time. He has contended that the AO has not enquired into the fact of accident as to whether an accident occurred or not at all, so the Tribunal should direct the AO to re-examine the matter. As against this, the learned author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een lodged with the police. We may also note that no site map nor any site memo as having been prepared by police during investigation at the spot on inspection thereof, which would have thrown some light on the truth or otherwise of the contention regarding the accident and the loss of diesel have been furnished. However, the accident as also the loss of diesel is stated to have not been question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Page 5 of paper book contains transhipment and advice in respect of transportation of aforesaid diesel from Kandla to Udaipur and p. 6 contains the letter of M/s HPCL demanding the aforesaid loss of Rs. 61,923 from M/s ATC. Pages 8 and 9 contain the letter of M/s ATC stating that an amount of Rs. 41,186 has been adjusted and the remaining amount of Rs. 20,737 remained due from the assessee. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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