TaxTMI 
TaxTMI 
2016 (9) TMI 1245
X X X X Extracts X X X X
X X X X Extracts X X X X
....der dated 28.12.2011 for assessment year 2006-07. Shri Rajat Kumar Kureel, Ld. DR represented on behalf of Revenue and Shri Somnath Ghosh, Ld. Advocate appeared on behalf of assessee. 2. At the outset, it is observed that there is a delay of 162 days on the part of the Revenue in f i ling the appeal before this Tribunal. In this regard, application has been filed by the Revenue seeking condonation of the said delay as mentioned in the Application. 3. Let us deal with the limited issue primarily before going to the merits of that case as the contours of the area of discretion of the Courts in the matter of condonation of delays in filing appeals are set out in a number of Apex Court and specially in case tit led as Collector Land Ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sufficient cause for condoning the delay in the institution of the appeal hence we are inclined to condone the delay of 162 days in preferring the instant Appeal. Now let us proceed with the case on merits. 5. The sole ground of appeal, raised by the Revenue is reproduced as under: - "(1) Ld. CIT(A) has erred on facts and in circumstances in giving relief of Rs. 69,63,750/- on account of labour charges added u/s. 40(a)(ia)." 6. The facts in brief are that assessee in the present case is a partnership firm and engaged in the construction business. The assessee for the year under consideration has filed return of income declaring a profit of Rs.30,08,100/- on 23.12.2008 and claimed a sum of Rs.69,63,750/- as labour charges by debiti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as been reversed by the Hon'ble Calcutta High Court in the case of Crescent Exports. He stated that assessee has made the payment to the labour sardar in pursuance to contract which may be verbal / written contract. Therefore the assessee has defaulted by not deducting TDS on the payment of labour charges. He prayed before the Bench to confirm the order of AO. On the other hand, Ld. AR before us submitted written submission and filed paper book containing pages 1 to 367 and stated that in none of the case, payment has been made to the labour contractors. The role of the labour contractors was used while making payment for the purpose of administrative conveyance. Ld. AR of assessee in support of assessee's claim has submitted the mus....
X X X X Extracts X X X X
X X X X Extracts X X X X
....de to the other co-labourers in their presence for the sake of convenience and the amounts were debited in their names only because the assessee can not keep track of all the labourers without the help of these labourers. Though the assessee claims them to be it's labour and these persons have deposed that they are the labourers, yet, I am not fully convinced with their plea that these persons are simply labourers and nothing more than that. From their appearance, dress, behavior and confidence, I am confident that they are the labour sardars, though they are denying this fact. Whether you admit or not but it can not be denied that these persons enjoy some privileged positions in comparison to other labourers." From the above it is am....