2019 (1) TMI 959

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....hat the order of the CIT(A) dated 29.03.2016 was received by post in the middle of April, 2016 which was misplaced and was found on 25.01.2017 out of the dead record of the assessee and was immediately given to the counsel Sh. K. C. Aneja for filing the appeal. 3. Unfortunately Sh. K. C Aneja fell ill and had heart attack on 28.01.2017 and was advised complete bed rest by doctors. In support of the same he has filed copy of prescription of the doctors Kamal Dhamija hence he prayed that the delay in filing the appeal was not intentional and was due to unfortunate circumstances and therefore the delay for filing the appeal be condoned and the appeal admitted for hearing. 4. The Ld. DR on the other hand opposed the submission for condonation....

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....ld be condoned. 5. After hearing the rival submissions and perused the materials available on record. I find that the assessee by filing the doctors prescription for his counsel Sh. K. C. Aneja's illness has shown sufficient cause for delay in filing the appeal and therefore, being satisfied with the sufficient cause shown by the assessee and keeping in view the decision of Hon'ble Supreme Court in the case of CIT Vs. West Bengal Infrastructure Development Finance Corporation Ltd. reported in (2011) 344 ITR 269 (SC) where it has been held that in all cases where there is delay on the part of the Department, the Hon'ble High Court ought to consider imposing cost. But, certainly, the High Court should examine the cases on the merits and shou....

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....sh High Court CIT Vs. Ambuja Darla Kashlog Mangu Transport Co-op. Society reported in 188 Taxman 134 (Himachal Pradesh) and submitted that the Hon'ble High Court held that where there was no contract between the assessee and the transporter provision of section 194C are not attracted. He submitted that SLP filed by the revenue against the said order of the High Court has been dismissed by the Hon'ble Supreme Court. 10. He further relied on the decision of Hon'ble Delhi High Court in the case of CIT Vs. Hardarshan Singh reported in 350 ITR 427 (Delhi) where it was held that the assessee received freight charges from the clients who intended to transport their goods through separate transporters. The entire amount collected from the clients ....

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.... of the Act. 13. On appeal the CIT(A) confirmed the action of the Assessing Officer observing that in the instant case payment in each case exceeded Rs. 50,000/- in the aggregate during the year and therefore, the assessee is liable to deduct TDS u/s 194C of the Act which was not done and hence the payments made to the truck owner was liable to be disallowed section 40 (a) (ia) of the Act. 14. Before us the AR of the assessee argued that in the instant case the assessee acted as facilitator for transport goods by hiring trucks for persons who wanted to transport their goods and earned commission therefrom. Thus, the privity of contract was between the party and the truck owner and hence the assessee was not liable to deduct TDS u/s 194C o....