2024 (10) TMI 587

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amed by Income Tax officer, NFAC. 2. The registry has informed that the appeal is time barred by 46 days. The assessee had filed an application for condonation of delay. Perusal of the same indicates that the assessee did not came to know about the impugned order as he is not well versed with the technology advancement about the notices of hearing given through mails. When the assessee was asked to deposit the remaining tax liability then the assessee came to know about the dismissal of appeal by learned CIT (A). We considering the said reason and also observing that assessee would not have gain anything by delay in filing the appeal, condone the delay in the interest of justice and admit the appeal for adjudication. 3. The assessee has r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edings u/s 147/148 that too without confronting the appellant with the same. 7. For that the Ld. CIT(A) has erred in holding that there has been escapement to the extent of Rs. 1,44,000/- in the original assessment proceedings in view of Section 40(a)(ia). 8. For that the Ld. CIT(A) has erred in holding that the appellant has not fulfilled his obligation in view of judgment of Apex Court in the case of GKN Driveshaft and therefore, the question of its non-compliance on the part of the AO does not arise. 9. For that the Ld. CIT(A) has erred in holding that in absence of any proof of deduction of tax on payment of Rs. 1,44,000/- under the head 'Accounting Charges' u/s 194J, the disallowance of Rs. 1,44,000/-by the AO is justifie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d onions on wholesale basis income declared of Rs. 466470/- in the return for A.Y. 2014-15 furnished on 27th November, 2014. Case of the assessee was selected for scrutiny and assessment completed u/s 143(37 of the Act on 29th December, 2016 assessing income at Rs. 5,66,470/-. Subsequently, the ld. Assessing Officer based on the reason to believe that Rs. 1,44,000/- debited in the profit and loss account has not been subject to TDS, issued notice u/s 148 of the Act and carried out the re-assessment proceedings. But since the assessee did not respond to the notices, the ld. Assessing Officer completed the reassessment proceedings making disallowance u/s 40(a)(ia) of the Act at Rs. 1,44,000/- for non-deduction of tax at source u/s 194J of the....