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TMI Blog2023 (12) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... getable and animal origin, such as grasses, bamboos, canes, tans, dyes, oils, gums, resins, fibres, flosses, leaves, drugs, spices, poisons, edible products, and animal products. On the other hand, forest products include both timber and non-timber products. The major forest products comprise pulpwood, sandalwood, social forestry that includes fuel and timber. The minor forest products include items such as tamarind, curry leaf, tendu patta, gallnut, cane, soapnut, tree moss, and now bamboo as well. AO had relied on the State Notification on 27.10.2014. But there is no ambiguity that the seller of forest product is required to collect tax on forest produce. But the Minor Forest Product are the product are not covered under the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odh/2023 3. The assessee has taken the following grounds which are reproduced as below: 1. That Learned CIT A has wrongly confirmed that the order passed under Section 206C(6A) is within time limit provided by the Act. The Order confirmed is beyond the time limit. Hence the Order passed under Section 206C(6A) is bad in law and be quashed. 2 That Learned CIT A has wrongly confirmed the TCS amount of Rs. 3,25,225/-/- on account of TCS liability under 206C(6A) on Sale of Forest Produce. The order confirmed by the CIT (A)is without considering full facts of the case, providing full opportunity and considering facts and circumstances of the case. Hence the order confirmed is bad in law and TCS liability determined be deleted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to Rs. 3,25,225/- @ 2.5% on 50% of the turnover i.e., 1,30,09,000/-. The ld. AR also agitated that all the assessment are completed beyond four years, so, the entire assessment order is barred by limitation. Both the legal and the factual grounds are challenged before the ld. CIT(A). But the ld. CIT(A) had passed a speaking order by considering all the grounds of the assessee and upheld the assessment order. Being aggrieved assessee filed an appeal before us. 5. The ld. AR for the assessee filed the written submissions which are kept in the record. The ld. AR first argued the nature of products. The ld. AR claimed that the assessee is a dealer of minor forest product which is not coming under the purview of section 206C of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the appeal order which is reproduced as below: 11. In view of the above, and after consideration of al! the facts and material on record, in the absence of any meaningful and worthwhile submissions/documentations even during the instant appellate proceedings in this case, I am constrained to Dismiss all the Grounds of Appeal taken by the Appellant. It is trite that an appellate authority is essentially called upon to balance the two sides of an argument presented before him as held in Nirmal Singh and Others of the Hon'ble Punjab and Haryana High Court [Cr No. 3791 of 2013 (O M) dated 01.05.2014] and in the absence of any reasonable, cogent and valid arguments/contentions advanced by the appellant the addition of TCS defau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... du leaves Five per cent (iii) Timber obtained under a forest lease Two and one-half per cent (iv) Timber obtained by any mode other than under a forest lease Two and one-half per cent (v) Any other forest produce not being timber or tendu leaves Two and one-half per cent (vi) Scrap One per cent:] 42 [ (vii) Minerals, being coal or lignite or iron ore one per cent. ] The categorically the minor for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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