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TMI Blog2013 (7) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings, appellant had filed copy of 15-J form with the Assessing Officer who had not doubted the payment of freight charges as non genuine - Tribunal committed no error in holding that disallowance under section 40(a)(ia) was not justified - Decided in favour of Assessee. - Tax Appeal No. 345 of 2013 - - - Dated:- 1-5-2013 - AKIL KURESHI AND MS. SONIA GOKANI, JJ. For the Appellant : K.M. Parikh. For the Respondent : None. PER: Akil Kureshi 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 12.10.2012 raising following questions for our consideration : (A) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the disallowance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has claimed total freight expenses in p l account at Rs.54,44,101/- at page no.63 of the paper book. Further, he has given the detail of the freight charges of various trucks, copy of reply before the CIT(A) copy of return and claimed that the the appellant had taken services of sub-contractor of small truck owners who did not have truck more than two. Therefore, the appellant had taken 15-I form from individual truck owner. He also relied in case of Vallibhai Khanbhai Mankad, prop. Abad Roadways v. DCIT(OSD), Circle-9, Ahmedabad in ITA No. 2228/Ahd/2009 for A.Y. 2006-07 where similar issue was involved in which the appellant had filed 15-J form before the Commissioner of Income-tax, there was an inordinate delay of two years and eight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise any dispute with the understanding of the Tribunal of such statutory provisions. He however, vehemently contended that the assessee did not fulfill the procedural requirements for waiver of the requirement of tax deduction at source. He submitted that form 15-I and 15-J was never produced. The Tribunal therefore, committed an error. 4. From the impugned judgement we however, note that before the Tribunal itself counsel for the Revenue had contended that there was no J form available with CIT-II, Baroda whereas the assessees jurisdiction to file 15-J form was CIT-I Baroda. Further the Tribunal has recorded that during the course of the assessment proceedings, appellant had filed copy of 15-J form with the Assessing Officer who had not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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