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TMI Blog2022 (6) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... losed the bill drawn by its brokers and transporters and in that case the assessee could have decided the deductibility of TDS from such bills of brokers and transporters without depending on the consignment agent. Further, the First Appellate Authority has recorded that even after an opportunity was given during the appeal proceeding, the assessee could not establish their stand and, therefore, held that amounts of brokerage and freight can be paid by the assessee to consignment agent are the only available criteria to decide the deductibility of tax at source on the payment of brokerage and freight - the terms and conditions of the agreement of consignment sale was taken note of wherein it is stated that the consignment agent is requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax Act cannot be called upon to reexamine the facts or to re-appreciate the tenor and ambit of the document which was placed before the Assessing Officer, CITA and more importantly the Tribunal has noted that the assessee has failed to establish the reimbursement which was pleaded by producing document despite opportunity being given at the appellate stage. No substantial question of law. - ITA NO. 45 OF 2010 - - - Dated:- 13-6-2022 - THE HON BLE MR. JUSTICE T.S. SIVAGNANAM AND THE HON BLE MR.JUSTICE HIRANMAY BHATTACHARYYA Mr. Subhas Agarwal, Advocate ...for the appellant Mr. Prithu Dudheria, Advocate ...for the respondent JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) (T.S. SIVAGNANA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat in the case of CIT vs. Gujarat Narmada Valley Fertilizers Company Limited: reported in [2013] 35 taxmann.com 638 (Gujarat), which has been followed by the High Court of Delhi in CIT vs. DLF Commercial Project Corporation reported in [2017] 88 taxmann.com 422 (Delhi). By referring to the decisions, it is submitted that the Tribunal committed an error in upholding the decision of the First Appellate Authority and thereby affirming the finding of the Assessing Officer that tax had to be deducted at source even in respect of reimbursements which had been incurred by the agent. Before we examine as to the applicability of the decision, we should take note of the facts and circumstances of the case, more importantly the two Authorities as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment agent from the assessee are not loaded with profit and if it had been a case of true reimbursement the consignment would have enclosed the bill drawn by its brokers and transporters and in that case the assessee could have decided the deductibility of TDS from such bills of brokers and transporters without depending on the consignment agent. Further, the First Appellate Authority has recorded that even after an opportunity was given during the appeal proceeding, the assessee could not establish their stand and, therefore, held that amounts of brokerage and freight can be paid by the assessee to consignment agent are the only available criteria to decide the deductibility of tax at source on the payment of brokerage and freight. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, this Court while exercising jurisdiction under Section 260A of the Income Tax Act cannot be called upon to reexamine the facts or to re-appreciate the tenor and ambit of the document which was placed before the Assessing Officer, CITA and more importantly the Tribunal has noted that the assessee has failed to establish the reimbursement which was pleaded by producing document despite opportunity being given at the appellate stage. Thus, we find that there is no question of law, much less substantial question of law arising for consideration in this appeal. Accordingly, the appeal being ITA No.45 of 2010 fails and dismissed. (T.S. SIVAGNANAM, J.) I agree. (HIRANMAY BHATTACHARYYA, J.) - - TaxTMI - TMITax - Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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