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TMI Blog2021 (9) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... payment made to sub-contractor non-filing of form no. 15-I/J is only a technical defect and provision u/s. 40(a)(ia) should not attract in such a case. In the light of the above facts and findings, it is observed that in this case assessee has furnished the copies of PAN along with copies of invoices of transportation bill comprising complete address of the transporter, phone no and complete particulars of the goods loaded through the transportation. AO has not taken any step to disprove the genuineness of the transportation expenses by not conducting any inquiry therefore simply for technical lapse u/s. 194C(7) it is not appropriate to disallow the claim of transportation expenses. Looking to the above facts and finding, we consider tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallow once as confirmed by the learned CIT(A) be deleted. 3. The assessee has also filed additional grounds of appeal as follows:- 1.0 The learned AC erred in disallowing a sum of ₹ 10,63,955/- on the ground that this amount which is paid for freight has not been established to have been paid for the purpose of transport and thus erred in disallowing the said amount questioning the genuineness of the expenses whereas the learned Administrative CITs u/s. 263 order had directed him to verify this applicability of section 40 (a)(ia) to such payment. The learned AO has thus exceeded his jurisdiction and so the order passed by him is bad in law on this count. The learned CIT(A) erred in upholding such treatment by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment u/s. 143(3) of the Act was finalized in the case of the assessee on 26th March, 2014 determining total income at ₹ 9,15,737/-. Subsequently, ld. CIT has passed order u/s. 263 and directed the Assessing Officer to make afresh assessment after giving opportunity to the assessee on the issue of non-deduction of tax on the freight payment of ₹ 10,63,995/-. Consequently, assessment u/s. 143(3) of the Act was finalized on 16th Feb, 2015 wherein Assessing Officer held that only submission of PAN No. of the transporters were not sufficient with respect to the payment made to transporter. Consequently, the claim of transport expenses of ₹ 10,63,995/- was disallowed and added to the total income of the assessee. 6. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard, the ld. counsel submitted that at the time of original assessment relevant supporting information i.e. PAN No, copy of transport bill and other particulars comprising complete addresses of the transporters were furnished before the Assessing Officer demonstrating that assessee had made compliance with the provision of section 194(6) of the I.T. act. Without considering the relevancy of these facts, the ld. Pr. CIT has set aside this issue to the file of Assessing Officer for making afresh assessment. During the course of assessment made u/s. 143(3) r.w.s.263 of the Act before the Assessing Officer, copies of PANs of the transporters along with copies of invoices containing particulars of phone no., address, and other particulars of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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