2015 (7) TMI 71

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....or condonation of delay. The delay is on account of medical reasons for which the medical certificate is also produced. Consequently the delay in filing the appeal is condoned and the appeal is disposed of on merit. 3. Shri S. N. Sahu, advocate, represented on behalf of the assessee and Shri K. Ajay Kumar, Commissioner of Income-tax, Departmental representative represented on behalf of the Revenue. 4. At the time of hearing, it was submitted by the learned authorised representative that the only issue in this appeal is deleting the disallowance made by the Assessing Officer by invoking the provisions of section 40(a)(ia) in respect of the payments made to the truck owners temporarily employed as and when required basis and not in pursuanc....

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....epartment and, therefore, in view of the decision of the hon'ble Punjab and Haryana High Court in the case of CIT v. United Rice Land Ltd. [2010] 322 ITR 594 (P&H) the provisions of section 194C were not applicable. It is not disputed that the assessee had not assigned any of its contractual obligations to the transporters. It was a mere case of hiring the trucks from the market as per the require ments and not as per any contract. We, therefore, in view of various decisions relied upon by the learned Commissioner of Income-tax (Appeals) noted above, do not find any infirmity in the order of the learned Commissioner of Income-tax (Appeals) and uphold his order and reject the ground of appeal taken by the Revenue." 5. In reply, the lear....

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....ws :            "19. Having heard both sides, we find that the Income-tax Appel late Tribunal Delhi Bench in the case of Mrs. Kanak Singh in I. T. A. No. 5530/Del/2012 order dated September 19, 2012 held as under :             '5. We have heard rival submissions and perused the record of the case. The facts are not disputed. Admittedly the assessee did not deduct the tax as required under the provisions of section 194C. However, it is also not disputed that no amount was payable at the end of the year to sub-contractors. Under such circumstances, the majority view decision of the Special Bench in the case Merilyn Shipping and Trans....

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....llowing expenses from business and profession on the ground that TDS has not been deducted, the amount should be payable and not which has been paid by the end of the year. We do not find that the Tribunal has committed any error in recording the finding on the facts, which were not controverted by the Department and thus the question of law as framed does not arise for consideration in the appeal. The Income-tax appeal is dismissed.' 5.1. These observations have been made with reference to the findings of the Tribunal in I. T. A. No. 5219/Del/2012 in the case of M/s. Vector Shipping Services, which is reproduced hereunder (page 643 of 357 ITR) :                "7....