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TMI Blog2017 (6) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by the assessee which is directed against an order dated 14.03.2017 of Commissioner of Income Tax (Appeals)- 13, Chennai, it is aggrieved on a disallowance of Rs. 21,12,000/- claimed as lorry hire charges. 2. Facts apropos are that assessee a goods transporter had filed his return for the impugned assessment year declaring an income of Rs. 21,10,190/- During the course of assessment pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges. Assessees' submissions before the ld. Commissioner of Income Tax (Appeals) were as under:- 1. ''Details of freight charges payable showing the details of payment made to such lorry owners and also details of the lorry registration number and PAN number of the lorry owner. 2. Payment vouchers for lorry freight charges paid''. Ld. Commissioner of Income Tax (Appeals) sought a remand rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of transactions being done in cash mode nor were any TDS details furnished so as to verify the veracity of the said transactions despite having been given ample opportunities. 4. The assessee has booked the expenditure in the range of D19,000/- and above only to circumvent the provisions of TDS applicable to cash transactions. 5. It is also seen from the vouchers provided by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though they were self made could not have been rejected without pointing out the defects in it. As per ld. Authorised Representative the disallowance had to be deleted. 5. Per contra, ld. Departmental Representative supported the orders of the authorities below. 6. I have perused the orders and heard the rival contentions. What I find is that the sum of Rs. 21,12,000/- was shown by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... postpone he payment to small parties for a period of 24 months. In my opinion, mere production of self vouchers and PAN will not be sufficient to believe an expenditure, which otherwise show by itself as quite against all reasonable probability. In such circumstances, I am of the opinion that lower authorities had every reason to disbelieve the claim and make the disallowance. I do not find any re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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