9911796707
TMI Blog2017 (1) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... ished any particulars in support of his claim. However, the ld. CIT(A) has not decided the issue on merits. Under the above facts and circumstances, we direct the ld. CIT(A) to decide the issue of disallowance made under section 40(a)(ia) of the Act on merits in accordance with law. Disallowance under section 40A(3) - Held that:- No details are emanating from the assessment order as to on what purpose the distributors have directly paid the amounts to the Gemini Laboratories. Moreover, the Assessing Officer has not distinguished or given any valid reason as to why the case law relied on by the assessee in the case of K.R. Film Pvt. Ltd. v. ITO (1998 (9) TMI 113 - ITAT BOMBAY-A ) is not applicable. For this issue also, the ld. CIT(A) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming the disallowance u/s 40A (3) of the Act , without noticing the fact that these amounts had not been paid by the Assessee but paid by the Film Distributors directly t o the Gem i n i Lab on behalf of the Assessee . 3. The Commissioner of Income-tax (Appeals) erred i n confirming the disallowance of loss of Rs . 14 , 61 , 265/- , i n respect of aborted film ' Ashok Mithran ' . 2. The appeal of the assessee is found to have been filed late by eight days before the Tribunal. The assessee filed petition for condonation of delay in filing the appeal in support of medical certificate issued by the Govt. Primary Health Centre, Edapaddi Taluk, Salem. By referring to the medical certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering the materials available on record, evidences gathered and return of income filed by the assessee, the Assessing Officer has completed the assessment under section 143(3) r.w.s. 147 of the Act on 31.12.2010 assessing total income of the assessee at ₹.1,15,00,305/- by making various disallowances. 4. The assessee carried the matter in appeal before the ld. CIT(A). After considering various submissions, but not accepting the same, the ld. CIT(A) dismissed the appeal filed by the assessee. 5. On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that the provisions of section 40(a)(ia) of the Act applies only in respect of amounts payable and therefore, he has pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders of authorities below. With regard to the confirmation of disallowance of ₹.84,98,000/- under section 40(a)(ia) of the Act, during the year ended 31.03.2006, the assessee has debited various expenses incurred towards payments made to artists and technicians for production of film February 14 and Ghajini of ₹.8,14,500/- and ₹.76,83,500/- respectively without deducting TDS on the above payments. Since payments made to services of personals utilized for creation of capital assets shall attract tax deductibility and in this case, the assessee has not deducted TDS under section 194 of the Act to the payments made the Artists and Technicians, the Assessing Officer has disallowed the above amounts totalling to ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3); and iii) The disallowance of loss of the production for movie Ashoka Mitran . 5.1 The appellant is accepting the other additions. 5.2 The appeal is filed belatedly by 29 days. The same is condoned and the appeal is admitted. 5.3 The case was posted for hearing on various occasions, the final hearing been for 20.02.2013. 5.4 The appellant vide his letter dated Nil, received on 05.09.2012, sought time till November 2012. As per his request the case was reposted to 22.11.2012. The appellant vide his letter dated 19.11.2012, asked for three months time. The extract of the letter is as below: As I have to collect Tax paid certificate from Artist with regard to their I.T. Payment, please grant 3 months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has furnished his return of income under section 139 then no disallowance can be made in my case. Hence I request your good self to adjourn the hearing to April 2013. 6. It is seen that the appellant is not serious in prosecuting the appeal and he is only adopting delaying tactics. Also, the letters are stereotyped and are silent on two of the three grounds, ie., the loss on account of Ashoka Mithran and disallowance on account of section 40A(3). 7. In view of the above, and the fact that the appellant is not interested in prosecuting the appeal, the appellants' grounds are rejected. From the above findings of the ld. CIT(A), it is amply clear that he has given any decision in any of the issues on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
