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TMI Blog2015 (10) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... limit, and DR also had no objection to the condonation of delay of one day in fling of the appeal by the assessee. Therefore, we condone the delay and admit the appeal for hearing. 3. The ground no.1 of the appeal of the assessee reads as under: "1. Disallowance u/s 40(a)(ia) with regard to Section 194C 2870136/-: (a) On the facts and in the circumstances of the case, the learned Commissioner of Income-tax (Appeals) has erred in confirming disallowance of Rs. 28,70,136/- u/s.40(a)(ia) with regard to non deduction of TDS u/s 194C of the Income-tax Act, 1961 without considering the fact that the appellant had obtained Form No. 151 from the deductee. (b) On the facts and in the circumstances of the case, the learned Commissioner of Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the account of the sub-contractor during the course of business of plying, hiring or leasing goods carriages, on production of a declaration to the person concerned paying or crediting such sum, in the prescribed form and verified in the prescribed manner and within such time as may be prescribed, if such sub-contractor is an individual who has not owned more than two goods carriages at any time during the previous year." 8. Thus, a perusal of the aforesaid provisions shows that if the assessee receives declaration in Form No.15-I from such subcontractors in respect of transport of goods, then the assessee cannot legally deduct tax at sources on the payment made to such subcontractors, when the payment or credit to the sub-contractor is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to section 194C, the said amount of Rs. 28,70,136/- cannot be disallowed by invoking the provisions of section 40(a)(ia) of the Act. If the assessee has defaulted in furnishing the copy of the prescribed form no.15-I received by it within the prescribed time, then the consequence for that default may follow, but certainly disallowance under section 40(a)(ia) of the Act cannot be made. 10. DR could not produce before us the copy of form no.15-I furnished by the assessee to the income-tax authorities, and nor has been able to point any material to show that the assessee was liable to deduct TDS on payment made to sub-contractors from whom it received declaration in the prescribed form. The assessee had received declaration from the sub-cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Commissioner of Income-tax (Appeals) - IV has erred in confirming disallowance of Rs. 6,400/- being 10% of Office Expenses without considering the nature of business and the quantum of turnover vis-a-vis the quantum of the expenditure towards office expenses. 4. Miscellaneous: (a) The ld.CIT(A) has erred in confirming the interest charged u/s.234B of the IT Act when such additions were not warranted at the time of filing of return. (b) The appellant craves to add, alter, delete or amend any other ground of appeal during the course of appeal proceedings." 15. At the time of hearing, no argument was made on these grounds of the appeal, hence, the same are dismissed for want of prosecution. 16. In the result, the appeal of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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