9911796707
TMI Blog2017 (1) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ther material on record, which could prove that the goods were being intended to transport with the intention of evasion of tax When the AO himself after conducting inquiry comes to a finding that when the railways does not accept any enclosure or document, then the AO ought not to have come to an adverse conclusion - penalty set aside - petition allowed - decided against AO. X X X X Extracts X X X X X X X X Extracts X X X X ..... (A). 5. Learned counsel for the Revenue vehemently contended that Rule 53 gives power to Revenue to inspect goods sent through railways/airways and by other travel modes. The railway receipt merely mentioned 'self' and the name of the seller was common in all the cases. Both, the AO as well as DC(A) found as a finding of fact, that non-disclosure of name of the consignee clearly proves that the goods were being transported with the intention of evasion of tax. Learned counsel also contended that declaration form VAT 47 produced later-on was also incomplete and Part-C was blank where the name of transporter was required to be mentioned. Learned counsel also contended that producing the declaration form later-on proves that it was cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the parties and perused the material placed on record, and in my view, Tax Board has rightly deleted the penalty in all the aforesaid cases. 8. There is a finding recorded even by the AO that "the railway authorities while booking the goods for transportation from one place to another, does not accept any certificate or/and declaration form or/and any other invoice" itself proves that the contention raised by the assessee appears to be correct that Railway does not take any declaration form or any other certificate, bill etc. in view of the said finding recorded by the AO. The AO while rejecting the claim of assessee has highlighted that form "C" was to be filled-in by the transporter and here in the instant case the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding of fact that the declaration form contained all material particulars, namely TIN number, date of builty, bill amount, description of goods, description of weight and only the signature of transporter being railways was not there, is no reason to infer any adversity insofar as the assessee is concerned. The consignor was not expected to force the transporter i.e. the railways to sign on the declaration form, particularly when the goods were being transported through Railways. 11. As pointed out earlier, when the AO himself after conducting inquiry comes to a finding that when the railways does not accept any enclosure or document, then the AO ought not to have come to an adverse conclusion. 12. In my view all these are findings of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
