9911796707
TMI Blog2014 (8) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances, we remit this issue to the file of the AO, who shall examine the issue afresh in accordance with law, after providing adequate opportunity to the assessee. Disallowance u/s 40(a)(ia) - non-deduction of tax at source by the assessee in respect of transport charges - CIT following the decision of Merilyn Shipping and Transport [ 2012 (3) TMI 402 - ITAT VISAKHAPATNAM ] held that since the payments were not outstanding and they were all paid before the end of accounting year, no disallowance u/s 40(a)(ia) - HELD THAT:-We are of the view that this matter should be examined by the AO in the light of the latest decisions of various High Courts on this issue. Thus, we remit this issue also back to the file of the AO to decide i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against which the Revenue is in appeal before us. 3. Departmental Representative referring to the assessment order submits that there was an enquiry by investigation unit and during the enquiry summons were issued to the assessee and a statement was recorded. In the course of enquiry sworn statement was recorded and the assessee in answering to question No. 9 stated that out of Rs. 2,91,62,538/- 10% i.e. 30 lakhs would have been made by making cheque payments. Balance around Rs. 2.6 crores purchases are made by cash payments. Departmental Representative submits that Assessing Officer on verification of accounts and perusal of cash book, bank passbook and bank statement, purchase ledger account came to know that out of total purchases of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not gone through the details at the time of scrutiny assessment. Departmental Representative submits that Commissioner of Income Tax (Appeals) should have given an opportunity and should have called for remand report before deciding the issue based on the materials furnished by the assessee in the course of appeal proceedings. 4. Counsel for the assessee supported the order of the Commissioner of Income Tax (Appeals) in deleting the addition and he submits that all the details were furnished before the Assessing Officer. Referring to pages 28 to 49 of the paper book filed before us, counsel for the assessee submits that assessee has filed return of income along with tax audit report in Form 3CB which is at page 38 of the paper book. He th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file of the Assessing Officer, who shall examine the issue afresh in accordance with law, after providing adequate opportunity to the assessee. 6. The next issue in the grounds of appeal of the Revenue is that Commissioner of Income Tax (Appeals) erred in deleting the disallowance made under section 40(a)(ia) of the Act on account of non-deduction of tax at source by the assessee in respect of transport charges. The Assessing Officer disallowed Rs. 88,696/- representing transport charges paid by the assessee on the ground that TDS was not deducted by the assessee and therefore they are disallowed invoking provisions of section 40(a)(ia) of the Act. On appeal, the Commissioner of Income Tax (Appeals) following the decision of the Special Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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