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TMI Blog2022 (1) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... t bar the exemption to small or large transport operators and is only w.e.f. 1/6/2015, it was made applicable to the transporter owning less than 10 goods carriages at any time during the financial year for which the declaration was to be furnished. The impact of the amendment to this provision has been considered in the decisions relied upon by the assessee before the Ld. CIT(A). Apart from this there is no dispute that the assessee furnished the certificate from Chartered Accountant under the 1st proviso to sub-section (1) of section 201 of the Act in respect of the payments made. AO did not consider the provisions of section 194C as they stood prior to 1/6/2015 and applicable for the assessment year 2014-15 and since the assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITA No. 44/Del/2018 - - - Dated:- 19-1-2022 - R.K. Panda, Member (A) And K. Narasimha Chary, Member (J) For the Appellant : Rakesh Gupta and Somil Agrawal, Advocates For the Respondents : Poonam Sharma, Sr. DR ORDER Per K. Narasimha Chary, JM Challenging the order dated 11/10/2017 in appeal No. 10607/CIT (A)/DDN/2016-17 by the learned Commissioner of Income Tax (Appeals), Haldwani ( Ld. CIT(A) ) in the case of one Sh. Rajesh Ballabh ( the assessee ), for the assessment year 2014-15, Revenue preferred this appeal. 2. Brief facts of the case are that the assessee is in the contractual business and has been a government contractor. Whenever payments were made, various government departments deducted TDS at 2% and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed a sum of ₹ 18,04,680/-. 5. Aggrieved by such additions made by the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A) and argued his case on two counts. Firstly, that the learned Assessing Officer wrongly applied the law in force subsequent to 1/6/2015, whereas the case relates to the assessment earlier thereto, in which year there was no requirement on the part of the assessee to deduct the TDS when once the recipient furnishes the requisite details. Second limb of argument of the assessee was that inasmuch as the recipients declared the income in their return of income and paid taxes thereon and the assessee produced the certificate from the Chartered Accountant under the 1st proviso to subsection (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) followed the binding precedents of the Hon'ble High Court as well as the consistent view taken by various benches of the Tribunal, such a finding of the Ld. CIT(A) cannot be found fault with. He further submitted that Ld. CIT(A) considered the nature of business of the assessee and also the fact that the accounts of the assessee are audited and on this set of facts he deleted the disallowance of the expenses and, therefore, the same does not warrant any interference. 10. We have gone through the record in the light of the submissions made on either side. Ground No. 1 relates to the disallowance under section 40(a)(ia) of the Act. We have gone through the reasoning given by the Ld. CIT(A) on this aspect. We have also noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount under section 40(a)(ia) of the Act. Since the Ld. CIT(A) followed the binding precedents in applying the pre-amended provisions to the case of the assessee, and rightly so, in view of the decisions referred to (supra), it cannot be said that the Ld. CIT(A) committed any illegality or irregularity. We are of the opinion that such findings need to be upheld. Consequently we dismiss ground No. 1 of Revenue's appeal. 13. Now coming to ground No. 2 of Revenue's appeal, it relates to the relief granted to the assessee on account of disallowance of vehicle running expenses. Learned Assessing Officer disallowed 25% of the vehicle running expenses on the ground that the assessee failed to produce the supporting evidences/bills an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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