9911796707
TMI Blog2008 (3) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - Dated:- 25-3-2008 - MADAN B. LOKUR AND V.B. GUPTA, JJ. Ms. P.L. Bansal for the Applicant. V.P. Gupta and Basant Kumar for the Respondent. ORDER 1. The revenue is aggrieved by an order dated 9-3-2007 passed by the Income Tax Appellate Tribunal, Delhi Bench H in ITA Nos. 2793, 2794, 2795 and 2796/Delhi/2006 relevant for the financial years 2000-01 to 2003-04. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to exporters and it receives a commission from the airlines on the cargo its books on behalf of the exporters. It was submitted that it is not the "person responsible" for making payment in terms of section 194C of the Income-tax Act, 1961 ( the Act ). 6. On the basis of the submissions made by the assessee, the CIT(A) decided the issue in its favour and it was held that the assessee was not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciation of India before the Central Board of Direct Taxes (CBDT) on 19-1-2004 in which it was contended that a C F Agent is not liable to deduct tax at source and is not a "person responsible" for making the payment in terms of section 194C of the Act. It is not clear whether the representation is still pending or it has been disposed of by the CBDT one way or the other. 10. The assessee also su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is only an intermediary. Therefore, it is not a "person responsible" for deduction of tax at source in terms of section 194C of the Act. 12. On the issue of reasonable cause, it has been held by this Court in Woodward Governor India (P.) Ltd. v. CIT [2002] 253 ITR 745 as follows: "... Reasonable cause as applied to human action, is that which would constrain a person of average int ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
