TaxTMI 
TaxTMI 
2020 (3) TMI 336
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....r for the sake of convenience and brevity; and are hereby disposed off through this Consolidated Order. Grounds taken in these appeals are as under: ITA No.- 4315/Del/2016 "1. The order passed by the Ld. CIT(A) is bad in law, wrong on facts and against the principles of natural justice. 2.(a) That the on the facts and in the circumstances of the case, the Ld. CIT(A) has grossly erred in confirming the order of Income Tax Officer (TDS), Noida, treating the appellant as an assessee in default for non-deduction of TDS u/s 194C on payments made to the Transporters. (b) That the Ld. CIT(A) has failed to appreciate that the appellant assessee has complied the provisions of sub section 7 of Section 194C of Income Tax Act, 1961 and furnishe....
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.... for Financial Year 2014-15 was raised by the AO. The relevant portion of the aforesaid consolidated order dated 23.03.2015 is reproduced as under for ease of reference: (C) The assessee filed appeals before the Ld. CIT(A), for Assessment Year 2014-15 and Assessment Year 2015-16, against the aforesaid consolidated order dated 23.03.2015 of the AO. Vide impugned consolidated appellate order dated 30.05.2016 passed by the Ld. CIT(A), the assessee's appeals were dismissed on the ground [as expressed in paragraph 4 and 5 of the impugned consolidated appellate order dated 30.05.2016 of the Ld. CIT(A);] that the assessee has not complied with requirements under Section 194C(7) of I.T. Act. The relevant portion of the impugned consolidate....
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....f sub-section 6 of section 194C as it did not convey the meaning which was the intended purpose of the said sub-section and which was conveyed by the Circular No. 5 of 2010 dated 03/06/2010. If the law is not properly worded and because of such deficiencies is getting interpreted in more than one ways an assessee cannot be faulted for taking the interpretation more convenient to it. In view of this the reliance placed by the Id. A.O. on the Explanatory O.M. and not on the law is misplaced. There is no denying that the Legislature intended to mitigate the hardships face by a small transporters and not to grant an immunity from deducting tax at source to the transporters at large. But the drafting of sub-section 6 of section 194C failed to ta....
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....al ("ITAT", for short) a Paper Book consisting the following particulars were filed from the assessee's side. 1. Written submissions filed before the Hon'ble Commissioner of Income Tax (Appeals)-1, Noida 2. Index of Paper Book filed before Hon'ble Commissioner of Income Tax (Appeals)-1, Noida during the course of appellate proceedings 3. Copy of notice dated 16.10.2014 issued by Income Tax Officer (TDS), Noida for verification of TDS for the financial year 2013-14 and 2014-15 4. Copy of letter dated 17.11.2014 filed before the Ld. AO alongwith the copy of Form 24Q and 26Q for the financial year 2013-14 and 2014-15 5. Copy of notice dated 23.02.2015 issued by the Income Tax Officer (TDS), Noida to furnish details of person and paym....
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.... the Ld. CIT(A) as well as the AO. The Ld. AR also placed reliance on the order in the case of Dilip Kumar vs. ACIT (supra). The learned Departmental Representative ("Ld. DR", for short) for Revenue relied on the orders of the Ld. CIT(A) and the AO. (E) We have heard both sides. We have also perused materials on record. The contention made on behalf of the assessee, that the assessee had complied with requirements under Section 194C(7) of I.T. Act and further, that the relevant particulars were on the records of the Ld. CIT(A) and the AO; is contrary to the observation of the Ld. CIT(A) in paragraph 4 and 5 of the impugned consolidated appellate order dated 30.05.2016. In the words of Ld. CIT(A): "... appellant appears not to have complied....