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TMI Blog2025 (2) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... s.1,00,524/-. Hence, this ground raised by the assessee is allowed. Whether there is no direct contract between the assessee and the transport companies and the seller has made the arrangements? - It is an admitted fact that the entire amount of transport charges was paid by the assessee. Even as per the contention of the assessee that the seller has arranged the lorries on behalf of the assessee, but the assessee has not produced any evidence to establish that the lorries were engaged by the seller. Moreover, there is no mention u/s 194C that there should be a direct contract between the assessee and the transporters to deduct TDS u/s 194C of the Act. It is an admitted fact that the entire transportation amount was paid by the assessee t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. However, the assessee filed an affidavit dated 03.10.2024 saying that the assessee is not aware of the order passed by the ld. CIT(Appeals) and he has not received the physical copy of the order in time. When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 35 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am inclined to condone the delay since the delay is not due to negligence on the part of assessee and the assessee has established sufficient cause to condone the delay. Hence the delay is condoned. 4. Brief fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of exemption on capital gains tax amounting to Rs.6,25,000/- on sale of agricultural land and also allowed only Rs.18,200/- out of total disallowances of Rs.29,19,058/- for non-deduction of TDS inspite of submitting all relevant documents. 8. On being aggrieved, the assessee preferred an appeal before the Tribunal. 9. I have heard both the sides. It was the submission of the assessee that he purchased marble and granites from different parts of the country. During the assessment year, the assessee has shown total purchases of Rs.1,65,15,375/- and incurred carriage inward expenses of Rs.29,19,508/-. It was the further submission of the assessee that the transportation was arranged and organized by the sellers and the payments were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elwal Transport Co. Rs. 47,596/- (ii) M/s. Suman Agency Pvt. Ltd. Rs. 27,280/- (iii) M/s. Alwar Assam Road Lines Rs. 25,648/- Considering the provisions of section 194C(5), I am of the view that the assessee is entitled for an amount of Rs.1,00,524/-. Hence, this ground raised by the assessee is allowed. 13. So far as the remaining amount of Rs.28,18,534/- is concerned, the main contention of the assessee is that there is no direct contract between the assessee and the transport companies and the seller has made the arrangements. On this aspect, it is an admitted fact that the entire amount of transport charges was paid by the assessee. Even as per the contention of the assessee that the seller has arranged the lorries on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of ITAT, Rajkot Bench dated 8th June, 2022 in ITA No. 219/RJT/2018 in the case of Punabhai G. Pardava -vs.- ITO. 14. I have gone through the decision of the ITAT, Rajkot Bench dated 08.06.2022 but they have not discussed anything about the agreement between the assessee and the transport companies. Therefore, the facts are distinguishable and not applicable to the facts of the present case. Hence, I remit this issue back to the file of ld. Assessing Officer with a direction to examine this issue afresh and pass an order on merits after providing an opportunity of being heard to the assessee. The alternative ground raised by the assessee is allowed for statistical purposes. 15. In the result, the appeal filed by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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