9911796707
TMI Blog2024 (1) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... existing road, repairing widening of road side shoulders etc. and in that connection the purchases were shown at Rs. 15,49,684/-. Then it was stated that there was sub contract of Rs. 2,24,63,228/- and the TDS liability was Rs. 2,41,846/-. The list of subcontractors went upto 25 persons and it appears that he had deliberately avoided to furnish the details of subcontractors. Each and every entry appears to have been considered by the AO. Being dissatisfied with the assessment order, when the petition was preferred, the first appellate authority had partly allowed the appeal and genuine expenses were considered. Reasoned orders have been given as to why they have been considered and why they have not been considered. Again the appeal was pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it covered the partly allowed claim of the appellant by learned CIT(A) and taking into consideration the TDS deposited by the assessee on 15.10.2010 but the amount was debited from the bank account of assessee on 20.10.2010, it came to be partly allowed and, therefore, it is said that it is the part claim, but that part which has been granted is in favour of the appellant. A reasoned order has been passed for allowing or disallowing the claim of the appellant. There is no question of substantial question of law when all the facts have been considered. - Smt. Vibha Kankanwadi And S. G. Chapalgaonkar, JJ. For the Appellant : Mr. R. M. Sharma, Advocate For the Respondent State : Mrs. Kalpalata Patil Bharaswadkar, Advocate ORDER PER SMT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds were not considered and, therefore, he further preferred appeal to Income Tax Appellate Tribunal, Pune. During the pendency of the appeal, separate additional ground was incorporated in the appeal in respect of disallowance of payment of Rs. 2,24,63,228/- as it was stated that there never existed any relationship between the appellant and the payee as contractor and sub-contractor. Learned Income Tax Appellate Tribunal, Pune partly allowed the appeal on 11.04.2018 and hence, this appeal. 4. The record which has been produced by the appellant would show that he has tried to contend that he has made certain payments to the sub contractors and it has been shown as expenses. Further, he has also not deposited the TDS. Certain expenses are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider the order passed by the Assessing Officer, it can be seen that initially the notice under Section 143(2), 142(1) along with the questionnaire dated 21.08.2012 was not even responded by the appellant. Time and again, notices have been issued to the appellant and it appears that he has responded partly. The appellant had undertaken civil contract from two companies and the work was widening and strengthening of existing road, repairing widening of road side shoulders etc. and in that connection the purchases were shown at Rs. 15,49,684/-. Then it was stated that there was sub contract of Rs. 2,24,63,228/- and the TDS liability was Rs. 2,41,846/-. The list of subcontractors went upto 25 persons and it appears that he had deliberately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... document on record, which showed that contract of construction of such office was also given to the appellant. Certainly, the said expenses appear to be not connected to the work undertaken and, therefore, it has been said to be the bogus expenses. Further, as regards the additional ground that was raised, by a reasoned order, learned Income Tax Appellate Tribunal has considered it to the extent of Rs. 1,45,00,000/- (rounded off only) and it is rightly to be so as it covered the partly allowed claim of the appellant by learned CIT(A) and taking into consideration the TDS deposited by the assessee on 15.10.2010 but the amount was debited from the bank account of assessee on 20.10.2010, it came to be partly allowed and, therefore, it is said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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