Rajeshree Transport, Pune V. Income-tax Officer, Ward - 2(2), Pune

ITA 1144/PUN/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4948 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 14-08-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 26-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VISHWAS MUNDHE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL , VICE PRESIDENT . / ITA NO.1144 /PUN/20 18 / ASSESSMENT YEAR : 2008 - 09 RAJESHREE TRANSPORT, SR NO.108, KHANDVE VASTI, LOHEGAON, PUNE - 411047. PAN : AAJFR0255P ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD 2(2), PUNE. / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI VISHWAS MUNDHE / DATE OF HEARING : 1 4 .0 8 .2019 / DATE OF PRONOUNCEMENT : 1 4 .08 .2019 / ORDER PER R.S. SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) - 8 , PUNE ON 20.04.2018 IN RELATION TO THE ASSESSMENT YEAR 2008 - 09 . 2. THE FIRST GROUND OF APPEAL IS AGAINST THE CONFIRMATION OF ADDITION TO RS.8,85,399/ - . BRIEFLY STATED FACTS OF THE CASE ARE 2 ITA NO. 1144 /PUN/20 18 A.Y. 2008 - 09 THAT THE ASSESSEE DID NOT DEDUCT TAX AT SOURCE FROM HIRING CHARGES OF RS.8,85,399/ - . THE AO INVOKED THE PROVISION OF SECTION 40 ( A ) (IA) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT) AND MADE DISALLOWANCE . 3 . THE SECOND GROUND OF APPEAL IS AGAINST CONFIRMATION OF DISALLOWANCE U/S.40 ( A ) (IA) OF THE ACT ON ACCOUNT OF NON DEDUCTION OF TAX ON AUDIT FEES AT RS.56,180/ - . HERE ALSO THE FACTS ARE SIMILAR THAT THE ASSESSEE DID NOT DEDUCT TAX AT SOURCE WHICH RESULTED IN DISALLOWANCE U/S.40 ( A ) (IA) OF THE ACT. 4 . THE LD. CIT(A) UPHELD BOTH THE DISALLOWANC ES MADE BY THE AO U/S.40 ( A ) (IA) OF THE ACT. 5 . I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. AS SUCH, I AM PROCEEDING TO DISPOSE OF THIS APPEAL EX - PART E QUA THE ASSESSEE. 6. IT IS SEEN THAT THE A UTHORITIES BELOW HAVE GIVEN BEFITTING REASON FOR MAKING AND CONFIRMING THE DISALLOWANCES U/S.40 ( A ) (IA) OF THE ACT BECAUSE THE ASSESSEE FAILED TO DEDUCT TAX AT SOURCE FROM THE P AYMENTS . IN THE ABSENCE OF ANY FURTHER 3 ITA NO. 1144 /PUN/20 18 A.Y. 2008 - 09 EXPLANATION COMING FORTH FROM THE SIDE OF THE ASSESSEE JUSTIFYING NON - DEDUCTION OF TAX AT SOURCE , I UPHOLD THE IMPUGNED ORDER. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRO NOUNCED ON 14 TH DAY OF AUGUST , 201 9 . SD/ - R . S . SYAL / VICE - PRESIDENT / PUNE; / DATED : 14 TH AUGUST , 201 9 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 8, PUNE. 4. THE PR. CIT - 4, PUNE. 5. , , - , / DR, ITAT, SMC BENCH, PUNE. 6. / GUARD FILE. // TRUE C O PY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 1144 /PUN/20 18 A.Y. 2008 - 09 * DATE 1 DRAFT DICTATED ON 14 .08 .201 9 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14 .08 .2019 SR. PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR. PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR. PS/PS 7 DATE OF UPLOADING OF ORDER SR. PS/PS 8 FILE SENT TO BENCH CLERK SR. PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER