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TMI Blog2010 (2) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... ade. Thus the reasoning assigned by the learned Assessing Officer is not sufficient to make the disallowance. Taking into consideration all these facts and circumstances appeal of the assessee allowed and disallowance deleted. X X X X Extracts X X X X X X X X Extracts X X X X ..... shraya CGHS Society Ltd., Plot No. 36B, Sector 56, Gurgaon. This fact can be verified from the bills and challans. The building has been constructed. It was also pointed out that the entire payment was made through an account payee cheque. The assessee has produced copy of account of Rajinder Building Material Supplier in its books. Copies of the bills/challan issued by the Rajinder Building Material Supplier and the copy of Corporation Bank account statement indicating the payment through account payee cheque. According to the assessee it tried to contact the aforesaid supplier but came to know that the supplier was not available at the said address because he has left the premises and new address was not available with the assessee. With ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue authorities reiterated his contention as were raised before the Assessing Officer. He pointed out that the nature of the assessee's job is such that it has to avail of the services of such a sector which is totally unorganised. The carpenter and mason, sometime, do not have any permanent establishments. They operate from a running site and keep on changing their places according to the availability of the work. It is quite difficult to keep a track of such a type of service provider after three or four years. The Assessing Officer has confronted all these materials to the assessee vide letter dated December 13, 2007, i.e., barely 15 days prior to the completion of assessment. The assessee has made a payment of more than Rs. 3 crores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Assessing Officer that the assessee failed to file confirmation from these persons. When we look with the angle of the businessman in the light of stark realities he would have faced for availing of the services, coupled with the circumstances that all payments were made through account payee cheque and the bank statement was submitted before the Assessing Officer. We are of the view that no disallowance ought to have been made by the Assessing Officer. It is important to note that the assessee has disclosed permanent account number in respect of Shri Abdul Wahid. The Assessing Officer did not bother to make investigation in his case. He simply construed the claim of the assessee as non-genuine on account of no response from these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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