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TMI Blog2011 (5) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : G. S. Patel ORDER Bhavnesh Saini (Judicial Member) The departmental appeal is directed against the order of the learned CIT(A), Gandhinagar dated 27th July, 2010 for assessment year 200708. The Cross Objection is filed by the assessee merely in support of the order of the learned CIT(A). 2. In the departmental appeal, the revenue challenged the deletion of addition of ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as submitted before the learned CIT(A) that the assessee purchased building materials i.e. Kapaci, sand metals and grits etc. from various parties from different places and these parties send the building materials through transporters for delivery at the place of the assessee for which the assessee paid freight charges. The assessee has not entered into any contract oral or written with any of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials which were transported by the suppliers at the place of the assessee by various trucks. The assessee has not entered into any agreement with the transporters/truck owners. The learned CIT(A), therefore, noted that there was no contract between two persons and noted that the case is covered by the decision of ITAT Cuttack Bench in the case of Chandrakant Thackar Vs ACIT 129 TTJ 1. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e trucks. Therefore, payments have been made for the building materials as well as for the transportation. Thus, there is no oral or written contract between the assessee and the contractors. The trucks are hired by the seller of the building materials for transporting the same at the place of the assessee. The AO has merely gone by the auditor's remarks and made the disallowance without verifying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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