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TMI Blog2018 (3) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... is set aside and the issue is remanded to the AO for fresh consideration. We may also add that before the AO and CIT(A) the expenditure of ₹ 4,44,527/- was stated to be for purchase of spare parts of the truck. Now a different stand is taken by the assessee. This aspect may also be taken note of by the AO in the set aside proceedings. Addition u/s 40(a)(ia) - tds u/s 194C - payments made to M/s. Kathat Freight Services towards supply of labour - Held that:- Before us the limited prayer for the assessee was to set aside the order of CIT(A) and remand the issue to the AO to enable the assessee to show before the AO that M/s. Kathat Freight Services had shown receipts from the assessee in the return of income filed for the relevant as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee reads as follows :- 2. For that on the facts and in the circumstances of the case the learned C.I.T (A) as well as the Assessing Officer has erred in assuming expenses incurred in cash in excess of ₹ 20000/- u/s 40A(3) for ₹ 444527/- is added to the income of the assessee which is untoward liable to be deleted. 4. The Assessee is a partnership firm. The assessee acts as Del Credre agent in supplying cement of M/s. J.K.Lakshmi Cement Limited. In the course of assessment proceedings the AO noticed that the assessee had made several cash payments in excess of Rs..20,000/-. As per the provision of section 40A(3) of the Income Tax Act, 1961 (Act) where the assessee incurs any expenditure in respect of which a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel for the assessee filed copy of the confirmaiton from M/s. Kalra Bus Service, Jaipur with regard to supply of diesel. This confirmation states that diesel were supplied in drums. As per this confirmatiuon none of the paymnts in a day exceed ₹ 20,000/-. The confirmaiton filed by the assessee is admitted as an additional evidence for the purpose of adjudicating the issue involved in the appeal. The AO did not have the benefit of looking at the additioanl evidence. The addition confirmed by the CIT(A) is set aside and the issue is remanded to the AO for fresh consideration. We may also add that before the AO and CIT(A) the expenditure of ₹ 4,44,527/- was stated to be for purchase of spare parts of the truck. Now a differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be made u/s 40(a)(ia) of the Ac should be made. This proviso was inserted by the Finance Act, 2012 w.e.f. 01.04.2013. This amendment was held to be applicable retrospectivley by the Hon ble Delhi Curt in the case of Anasal Land mark Township (P)Ltd (2016) 61 Taxmann.com 45 (Delhi). I am of the view that in the light of the aforesaid submissio, the additon confirmed by the CIT(A) should be set aside and the issue remanded to the AO for fresh consideration in the light of the submisisons made by the assessee before me. 11. Ground No.4 was not pressed and hence dismissed as not pressed. 12. Ground No.5 raised by the assessee reads as follows :- 5. For that on the fact and in the circumstance of the case Rs.l00000/- was disallowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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