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<h1>Appeal Dismissed: Assessee's Delay and Lack of Evidence on TDS Non-Deduction for Transport Charges Over Rs. 30,000 Leads to Loss.</h1> The ITAT dismissed the assessee's appeal against the Principal CIT, Sambalpur's order under section 263 for the AY 2014-15. The dismissal was due to the ... Delay in filing the appeal against Revision u/s 263 - non- deduction of TDS in respect of the transport charges paid which are more than Rs. 30,000/- - HELD THAT:- This appeal has been filed as early as in 9.8.2019. This appeal had been posted for hearing more than 21 times and the appeal had also been disposed of ex-parte on 12.10.2022. Vide an order in miscellaneous application the appeal had been recalled and the appeal was posted for hearing today. Ld' counsel has also signed the order sheet as having been informed the date of hearing, which date was also chosen by the counsel. Now, again the adjournment is sought, which is nothing but a challenge to the functioning of the Bench. There is absolutely no intention shown by the assessee for having the appeal disposed off. From 2019 till date the assessee having been unable to get the details to represent its case, now seeking additional 20 days to get details from the accountant nothing but delay tactics. It is surprising as to how the details which have not been collected in the last 5 years is now being claimed to be collected in 20 days. This is an order u/s 263 and the consequential order giving effect has also been passed. Admittedly the issue in the appeal on merits is in regard to non- deduction of TDS in respect of the transport charges paid which are more than Rs. 30,000/- . No evidence has been produced before us by the assessee nor has the assessee produced such evidence before the learned principle CIT. Further, the appeal of the assessee is delayed by 24 days for which affidavit of the assessee has been filed, wherein no reason has been given. As no reason has also been provided for the delay in filing of the appeal, the appeal of the assessee is dismissed both on the ground of delay and on account of nonproduction of evidences in support of its claim. Appeal of assessee dismissed. The appeal filed by the assessee against the order of Principal CIT, Sambalpur under section 263 of the Act for the assessment year 2014-15 was dismissed by the Appellate Tribunal due to delay and lack of evidence regarding non-deduction of TDS on transport charges exceeding Rs. 30,000. The assessee failed to provide reasons for the delay in filing the appeal and did not produce any evidence to support their claim. The appeal was dismissed.
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