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TMI Blog2022 (12) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... d payments pertaining to the assessee, Malati V. Deshpande and Sumati D. Patil were not furnished before the assessment proceedings as well as in the First Appellate proceedings, even actual performance of road construction work for Government Department. It is also not disputed that furnishing of PAN, copies of Income Tax Return of Malati V. Deshpande before the AO. Both the authorities below examined all the said details but however rejected the same for not having sufficient evidences. Admittedly, the Malati V. Deshpande did not appear before the AO and the AO held that she did not offer the labour payment receipt in her return of income. There was no evidence to show the same has been recognized in the account of Malati V. Deshpande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and it is dismissed. - ITA No.22/PUN/2019 - - - Dated:- 17-11-2022 - SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Assessee by : Shri M.K. Kulkarni Revenue by : Shri Ramnath P. Murkunde ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 26-11-2018 passed by the Commissioner of Income Tax (Appeals)-2, Kolhapur [ CIT(A) ] for assessment year 2010-11. 2. Ground Nos. 1 and 5 raised by the assessee are general in nature, hence, require no adjudication. 3. Ground Nos. 2 and 3 raised by the assessee challenging the action of CIT(A) in confirming the addition made on account of payment of labour charges paid to Malati V. Deshp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the assessee. We note that the CIT(A) discussed the issue on hand at para 6.2 of the impugned order. It was contended before the CIT(A) all the payments to the said two persons were paid through bank by making TDS. The said two persons confirmed work done for the assessee and filed return of income. It is also contested that the said amounts were transferred through State Bank of India, Sawantwadi Branch and the AO examined the same. The CIT(A) confirmed the order of AO for not providing sufficient details or even any details regarding the labour charges. We note that admittedly, the assessee is a Civil Contractor and undertaken contract work from PWD, Zila Parishad, Municipalities, MIDC and State transport during the year under consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges. 7. The AO asked the assessee details of supervision charges during the course of assessment proceedings. The assessee submitted chart of payment made towards supervision charges. According to the AO that the assessee conveniently paid supervision charges to each person below Rs.20,000/- and the said payment made to various persons i.e. 36 persons. The assessee stated on every work site of road construction a responsible person is required to look after the work done, to locate and provide the required material for labour, service, transport, vehicle etc. The duty of the said supervisor to get the work done in the proper manner and time. The work sites of assessee are located at various places and the assessee appointed suitable su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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