2018 (11) TMI 430

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....N, JUDICIAL MEMBER: The present Appeal filed by the assesseeis against the order of Ld. CIT (Appeal) - 14, Mumbai dated 13.03.14 for AY 2007-08. 2. The brief facts of the case are thatassessee is engaged in the business of manufacturing and selling of non-ferrous metal alloys. A survey action u/s 133A of I.T. Act was conducted at the premises of assessee on 31.01.07. During the course of sur....

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....has preferred the present appeal. 3. The solitary ground raised by the assessee relates to challenging the order of Ld. CIT(A) in confirming the action of AO for treating the assessee as 'assessee in default' for no/short withholding tax from hire charges paid for car, buses, JCB, etc u/s 194I of the I.t. Act. 4. At the very outset, Ld. AR appearing on behalf of the assessee reiterated the s....

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....ssed by revenue authorities and judgments relied by respective parties. We find that in order to support its contentions, assessee has not produced any details to demonstrate that the vehicles were used only for transporting of employees at a particular point of time. Admittedly, no copy of contract/agreement has been furnished before the revenue authorities to show that the vehicles were owned, o....

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....acts entered between the parties. However, in the present case, no contract has been placed on record and proved by the assessee. Therefore, the above orders are of no help in the present case. Moreover, no new facts have been brought on record before us in order to controvert or rebut the findings so recorded by Ld CIT (A). Therefore, there are no reasons for us to interfere into or deviate fr....