2019 (8) TMI 1959

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....e ITO for correction of the amount of tax demanded. It was submitted that the assessee was under bonafide belief that the appeal to Tribunal does not lie at the stage and hence the delay. We find that the delay is due to bonafide reasons and the assessee has not derived or sought to derived new benefit by filing belated appeal by 11 days. Hence, the delay is hereby condoned. 2. The common grounds are raised in all these appeals are as under: "That on the facts and in the circumstances of the case and in law the learned CIT(A) erred in- (i) confirming the order passed by the Assessing Officer u/s 201(1) and 201(1A) of the Income-tax Act, 1961 read with section 194C of the Act; (ii) denying the benefit of section....

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.... still within the ambit of section 194C(6) and any assessee making payment to such transport operators is liable to deduct tax at source in accordance with the provisions of section 194C(6) of the Income Tax Act. 7. The ld. CIT(A) relying on the Circular No. 5 of 2010 dated 03/06/2010 and on the Finance Act, 2015 amended the provision of sub section 6 of section 194C w.e.f. 01/06/2015 and held that the stand taken by the Id. A.O. is not sustainable in the eyes of the law. 8. However, ld. CIT(A) held that the assessee failed to comply with the provisions of sub section 7 of section 194C which were brought on the statue by the Finance Act No.2 of 2009 and hence assessee is not eligible for the benefit of Section 194C(6) of the Act. 9....