2019 (4) TMI 1242

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....out of labour charges and off­loading expenses ignoring and overlooking submissions of the Appellant, the material and evidences on record and basing their findings on suspicion, conjecture and surmises? (b) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT was justified in not appreciating that the power to enforce the attendance of contractors and off­loading parties remained with the Assessing Officer and the Appellant could not produce the remaining contractors for the reasons explained? (c) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT has failed to appreciate that the statement of Shri Hriday Ram Sahu could not be held against the A....

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....ss, in paragraphs 15.3 and 15.4, observed as under : "15.3 Now, we may come to the additions made of Rs. 1,47,91,709/­ and Rs. 54,87,524/­ with respect tot the payment of labour charges and off­loading expenses respectively. In so far as, the payment of labour charges is concerned, the plea of the assessee is that most of the labour being casual in nature, there is a high rate of turnover and therefore, assessee outsources the requirement of labour from small contractors having 8­15 workers with them. It has been explained before the lower authorities that assessee had 14 such contractors and being asked to produce them only two persons appeared. In this context, the Assessing Officer had recorded statement of Shri ....