The ACIT, Circle-2(1)(1), Ahmedabad V. Eagle Steel Industries Pvt. Ltd., Ahmedabad

ITA 431/AHD/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8070 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 21-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Non compliance
• Section: 194C; 10

Judgement Text

, LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD LOZJH LOZJH LOZJH LOZJH OLHE OLHE OLHE OLHE VGEN VGEN VGEN VGEN] YS[KK LNL; , ] YS[KK LNL; , ] YS[KK LNL; , ] YS[KK LNL; ,OA OAOA OA EK/ EK/EK/ EK/KQFERK KQFERK KQFERK KQFERK JKW; JKW;JKW; JKW;] U; ] U;] U; ] U;KF KFKF KF;D LNL; ;D LNL; ;D LNL; ;D LNL; DS LE{KA DS LE{KA DS LE{KA DS LE{KA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SMT MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO.431 & 432/AHD/2018 ( / ASSESSMENT YEAR : 2013-14 & 2014-15) THE ACIT, CIRCLE 2(1)(1), AHMEDABAD / VS. EAGLE STEEL INDUSTRIES PVT. LTD., PLOT NO.9, SANGHI CEMENT GODOWN, SARKHEJ, SANAND HIGHWAY, VILLAGE : ULARIA, AHMEDABAD 382 210 ./ ./ PAN/GIR NO. : AABCE 6483 F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI SAKAR SHARMA , A.R. / RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. / DATE OF HEARING 26/06/2018 !'# / DATE OF PRONOUNCEMENT 28/06/2018 $% / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEALS HAVE BEEN FILED AT THE INSTAN CE OF THE REVENUE AGAINST THE SEPARATE APPELLATE ORDERS OF THE COMMIS SIONER OF INCOME TAX(APPEALS)-2 AHMEDABAD [CIT(A) IN SHORT] VIDE AP PEAL NOS.CIT(A)- 2/169/ITO, WD.2(1)(1)/2016-17 & CIT(A)-2/358/ITO, W D.2(1)(1)/2016- 17 DATED 09.11.2017 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) OF THE INCOME TAX ACT, 1961 (HERE-IN-AFTER REFERRED TO AS 'THE ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 2 - ACT') DATED 11.03.2016 & 24.01.2016 RELEVANT TO AS SESSMENT YEARS (AYS) 2013-14 & 2014-15. 2. FIRST, WE TAKE UP THE GROUND OF APPEAL RAISED BY THE REVENUE IN ITA NO.431/AHD/2018 FOR ASST. YEAR 2013-14 IS AS UNDER: - 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE DISALLOWANCE OF FREIGHT AND TRANSPORT EXPENSES OF R S.34,43,324/- MADE U/S. 40(A)(IA) OF THE ACT? 2. THE APPELLANT CRAVES LEAVE TO AMEND OR ALTER ANY GROUND OR ADD A NEW GROUND, WHICH MAY BE NECESSARY. 3. THE ONLY ISSUE RAISED BY THE REVENUE IN THIS APP EAL IS THAT LEARNED CIT(A) ERRED IN DELETING THE ADDITION MADE BY THE A O FOR RS.34,43,324/- ON ACCOUNT OF NON-DEDUCTION OF TDS U/S 194C OF THE ACT. 4. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE IS A PRIVATE LIMITED COMPANY AND ENGAGED IN THE MANUFACTURING AND TRADIN G BUSINESS OF STEEL, SHEETS, AND PLATES. THE ASSESSEE DURING THE YEAR HA S CLAIMED FREIGHT AND TRANSPORTATION EXPENSES FOR RS.36,33,014/- ONLY. TH ESE EXPENSES WERE PAID TO THE FOLLOWING PARTIES: SR NO. NAME OF THE PARTIES 1. APPU LOGISTICS 2. BHAWANI FREIGHT MOVERS 3. SHREE ENTERPRISES ON A QUESTION BY THE ASSESSEE FOR NON-DEDUCTION OF TDS, THE ASSESSEE SUBMITTED THAT ALL THE TRANSPORTERS HAVE FURNISHED THEIR PAN AND THE SAME ALSO WAS FURNISHED IN THE TDS RETURN. THEREFORE ASS ESSEE WAS NOT LIABLE TO DEDUCT THE TDS U/S 194C OF THE ACT. HOWEVER, THE AO DISREGARDED THE CONTENTION OF THE ASSESSEE BY OBSERVING THAT THE PR OVISIONS OF SECTION ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 3 - 194C(6)/194C(7) HAVE NOT BEEN COMPLIED WITH. THEREF ORE, THE AO DISALLOWED THE EXPENSES OF RS.34,43,324/- ON ACCOUN T OF NON-DEDUCTION OF TDS U/S. 194C OF THE ACT AND ADDED TO THE TOTAL INCOME OF THE ASSESSEE. 5. AGGRIEVED, THE ASSESSEE PREFERRED AN APPEAL TO L EARNED CIT(A) WHO HAS DELETED THE ADDITION MADE BY THE AO BY OBSERVIN G AS UNDER: 3.3. I HAVE CAREFULLY CONSIDERED THE FACTS OF THE CASE, ASSESSMENT ORDER AND SUBMISSION OF THE APPELLANT. THE AO HAS M ADE THE DISALLOWANCE U/S40(A)(IA) OF THE ACT ON THE GROUND THAT APPELLANT HAS NOT DEDUCTED TDS ON THE PAYMENT OF RS.34,43,324/- F OR FREIGHT AND TRANSPORT CHARGES MADE TO M/S. APPU LOGISTICS, M/S. BHAWANI FREIGHT MOVES AND M/S. SHREE ENTERPRISES. THE AO HAS HELD T HAT APPELLANT HAS NOT COMPLIED WITH THE PROVISION OF SECTION 194C(7), THEREFORE, CANNOT CLAIM THE BENEFIT OF SECTION 194C(6) OF THE I.T. AC T, 1961. APPELLANT ON THE OTHER HAND CONTENDED THAT IT HAS OBTAINED PAN N UMBER FROM ALL THE THREE TRANSPORTERS WHICH IS PRINTED ON THE TRANSPOR T BILL ITSELF AND HAS FILED THE TDS RETURN IN FORM NO.26Q BEFORE COMPLETI ON OF ASSESSMENT PROCEEDINGS, AND THEREFORE, NOT LIABLE TO DEDUCT TD S U/S. 194C. APPELLANT HAS RELIED UPON THE DECISION OF HONOURABE ITAT, AHMEDABAD IN THE CASE OF LE MODULOR PVT. LTD. [ITA NO.693/AHD /2016] A.Y. 2012- 13 DECIDED ON 26/09/2017. 3.4 I HAVE CONSIDERED COPY OF SALES BILL AND FORM N O.26Q FILED BY THE APPELLANT. THE APPELLANT HAS OBTAINED PAN NUMBE R IN RESPECT OF ALL THE THREE TRANSPORTERS AND FILED THE TDS RETURN BEF ORE COMPLETION OF ASSESSMENT. THE HONOURABLE TRIBUNAL IN THE CASE OF LE MODULOR PVT. LTD. HAS HELD AS UNDER: 11. EXAMINING THE FACTS OF THE CASE BEFORE US IN T HE LIGHT OF THE ABOVE DECISION OF TRIBUNAL WE FIND THAT UNDISPUTEDL Y ASSESSEE PROVIDED THE PAN NUMBER OF THE TRANSPORTERS TO THE LD. AO BEFORE THE COMPLETION OF ASSESSMENT PROCEEDINGS AND HAS THEREFORE COMPLIED TO THE PROVISION U/S.194C(6) OF THE ACT. ONCE THE ASSESSEE MAKE SUFFICIENT COMPLIANCE TO THE PROV ISION OF SECTION 194C(6), REQUIREMENT TO DEDUCT TAX AT SOURC E SEIZED ON THE PART OF ASSESSEE. SECTION 194C(7) OF THE ACT ME RELY CAST A ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 4 - DUTY ON THE ASSESSEE TO FURNISH PARTICULARS OF PERS ONS REFERRED IN SECTION 194C(6) OF THE ACT TO THE PRESCRIBED AUTHOR ITY. 12. WE THEREFORE RESPECTFULLY FOLLOWING THE DECISIO N OF THE KOLKATA TRIBUNAL IN THE CASE OF SOMA RANI GHOSH(SUP RA) AND GIVEN FACT AND CIRCUMSTANCES OF THE CASE ARE OF THE VIEW THAT SECTION 194C (6) AND 194C(7) ARE INDEPENDENT OF EAC H OTHER AND CANNOT BE READS TOGETHER TO ATTRACT DISALLOWANCE U/ S. 40(A)(IA) OF THE ACT R.W.S. 194C OF THE ACT. IN THE GIVEN CASE A S THE COMPLIANCE TO THE PROVISION U/S. 194C(6)OF THE CT H AS BEEN DULY PERFORMED, NO DISALLOWANCE WAS CALLED FOR U/S. 40(A )(IA) OF THE ACT. 3.5 IN VIEW OF THE ABOVE FACTS, AND THE ISSUE BEING DECIDED BY THE HONOURABLE TRIBUNAL, AHMEDABAD (SUPRA), IT IS HELD THAT APPELLANT WAS NOT LIABLE FOR DEDUCTION OF TDS U/S. 194C AND THERE FORE, THE DISALLOWANCE MADE BY THE AO U/S.40(A)(IA) IS DELETE D. THE GROUND OF APPEAL IS ALLOWED. BEING AGGRIEVED BY ORDER OF LEARNED CIT(A) REVENUE IS IN THE SECOND APPEAL BEFORE US. THE LEARNED DR VEHEMENTLY SUPPORTED THE ORDER OF AO . LD. AR BEFORE US SUBMITTED THAT IN THE IDENTICAL FA CTS AND CIRCUMSTANCES THE HONBLE ITAT IN THE CASE OF LE MODULOR PVT. LTD . VS. ITO IN ITA NO.693/AHD/2016 VIDE ORDER DATED 26-09-2017 HAS DEC IDED THE ISSUE IN FAVOR OF THE ASSESSEE. THE LEARNED AR FOR THE ASSES SEE VEHEMENTLY SUPPORTS THE ORDER OF LEARNED CIT(A). 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE OUTSET, WE NOTE THAT IN THE IDENTICAL FACTS AND CIRCUMSTANCES THE HONBLE ITAT IN THE CASE OF LE MODULOR PVT. LTD. ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 5 - (SUPRA) DECIDED THE ISSUE IN FAVOR OF THE ASSESSEE. THE REL EVANT EXTRACT OF THE ORDER IS REPRODUCED BELOW: 7. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORDS PLACED BEFORE US. SOLE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS CHALLENGING THE ORDER OF LD. CIT(A) CONFIRMING DISA LLOWANCE OF RS. 5,77,380/- U/S. 40(A)(IA) OF THE ACT FOR NON COMPLI ANCE OF PROVISION OF SECTION 194C(7) OF THE ACT. 8. WE FIND THAT THE ASSESSEE PAID AN AMOUNT OF RS. 5,77,380/- TO UCO NATIONAL CARRIERS OF INDIA TOWARDS TRANSPORTAT ION CHARGES AS A PART OF PROCEDURE OF VENDOR/SUPPLIER/SERVICE PROVID ER SELECTION, ASSESSEE COMPANY REGULARLY OBTAINED THE PAN, VAT, T AN, SERVICE TAX REGISTRATION CERTIFICATE FROM VARIOUS PARTIES. ASSE SSEE DULY OBTAINED THE PAN NO. OF UCO NATIONAL CARRIERS OF INDIA AND AS PE R THE PROVISION U/S. 194C(6) WAS NOT REQUIRED TO DEDUCT TAX AT SOUR CE U/S. 194C OF THE ACT. 9. FURTHER ASSESSEE INADVERTENTLY FAILED TO FILL I N THE DETAILS OF THE PAN OF THE TRANSPORTER IN THE QUARTERLY TDS RETURN. HOWEVER THIS MISTAKE WAS RECTIFIED DURING THE COURSE OF ASSESSM ENT PROCEEDINGS ITSELF BY WAY OF FILING A REVISED TDS RETURN AND TH E COPY THEREOF WAS DULY SUBMITTED BEFORE THE LD. A.O. THE ISSUE IS WHE THER IN THE GIVEN FACTS LD. CIT(A) WAS JUSTIFIED IN CONFIRMING THE DI SALLOWANCE MADE U/S. 40(A)(IA) OF THE ACT FOR THE NON COMPLIANCE OF PROV ISION U/S. 194C(7) OF THE ACT. 10. WE FIND THAT SIMILAR FACTS CAME UP BEFORE THE C O-ORDINATE BENCH IN THE CASE OF SOMA RANI GHOSH (SUPRA) WHERE THE TR IBUNAL DELETED THE DISALLOWANCE U/S. 40(A)(IA) OF THE ACT BY OBSERVING AS FOLLOWS:- 25. NEXT GROUND OF DISALLOWANCE STATED BY THE LEARN ED CIT IS THAT SEC. 194C(6) AND 194C(7) ARE TO BE READ TOGETHER, A ND IF AFTER OBTAINING PAN FROM THE TRANSPORTERS, THE REQUISITE PARTICULARS SO OBTAINED FROM THE TRANSPORTERS ARE NOT FURNISHED TO THE PRESCRIBED AUTHORITY AS PROVIDED U/S 194C(7), DEDUC TION AND FOR THAT MATTER DISALLOWANCE, U/S 194C AND 40(A)(IA) WO ULD GET ATTRACTED. ON THIS ASPECT, AS INDICATED ABOVE A REA DING OF PROVISIONS OF SECTION 194C (6), PRIOR TO THE AMENDM ENT OF BY FINANCE ACT, 2015 (W.E.F. 1-06-2015), MAKES IT CLEA R THAT THAT DURING THE RELEVANT ASSESSMENT YEAR, IF THE SUB-CON TRACTORS HAVE SUPPLIED THEIR PAN TO THE PERSON MAKING PAYMENTS IN RESPECT OF HIRING/LEASING/OF VEHICLES DURING THE COURSE OF HIS BUSINESS, THEN ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 6 - SUCH PERSON MAKING SUCH PAYMENT SHALL NOT DEDUCT AN Y TDS. IT IS ONLY BY WAY OF SUBSEQUENT AMENDMENT BY FINANCE ACT, 2015 (W.E.F. 1-06-2015), THE EXPRESSION 'WHERE SUCH CONT RACTOR OWNS TEN OR LESS GOODS CARRIAGES AT ANY TIME DURING THE PREVIOUS YEAR AND FURNISHES A DECLARATION TO THAT EFFECT ALONG WI TH' WAS SUBSTITUTED IN THE PLACE OF 'ON FURNISHING OF THERE BY INTRODUCING THE REQUIREMENT OF THE DECLARATION TO THE EFFECT IN DICATED BY THE AMENDMENT. THEREFORE, UNDER SEC. 194C(6), AS IT STO OD PRIOR TO THE AMENDMENT IN 2015 IN ORDER TO GET IMMUNITY FROM THE OBLIGATION OF TDS, FILING OF PAN OF THE PAYEE-TRANS PORTER ALONE IS SUFFICIENT AND NO CONFIRMATION LETTER AS REQUIRE D BY THE LEARNED CIT IS REQUIRED. 26. ON THE ASPECT OF OBSERVATION OF THE LEARNED CIT THA T SECTIONS 194C(6) AND SECTION 194C(7) HAVE TO BE READ TOGETHE R TO EXTEND THE IMMUNITY FROM TDS, OUR ATTENTION IS DRAWN TO TH E FACT THAT THOUGH THE FINANCE ACT, (NO.2) 2009 INTRODUCED, INT ER ALIA, SEC. 194C(6) AND 194C(7), SIMILAR AND ANALOGOUS PROVISIO N HAD BEEN VERY MUCH IN EXISTENCE UNDER PROVISO 2 AND 3 TO SEC TION 194C(3) OF THE ACT. PLACING SUCH PROVISIONS IN JUXTAPOSITIO N IN THE FOLLOWING CHART MAKES IT CLEAR THAT THEY ARE VERY M UCH ANALOGOUS AND THE DIFFERENCE IS THAT ONLY IN RESPECT OF REQUI REMENT OF A DECLARATION AND FURNISHING THE PARTICULARS TO THE T O THE PRESCRIBED INCOME-TAX AUTHORITIES UNDER THE PROVISO S 2 AND 3 OF PRE-AMENDED SECTION 194C(3) IS BEING REPLACED BY TH E PERMANENT ACCOUNT NUMBER UNDER PRESENT SECTIONS 194 C(6) AND (7) RESPECTIVELY. 194C AS AMENDED BY FINANCE ACT,(NO.20 2009) 194C(3) NO DEDUCTION SHALL BE MADE UNDER SUB-SECTIO N (1) OR SUB-SECTION (2) FROM.. PROVIDED THAT. PROVIDED FURTHER THAT NO DEDUCTION SHALL BE MADE UN DER SUB- SECTION (2), FROM THE AMOUNT OF ANY SUM CREDITED OR PAID OR LIKELY TO BE CREDITED OR PAID DURING THE PREVIOUS YEAR TO THE ACCOUNT OF THE SUB-CONTRACTOR DURING THE COURSE OF BUSINESS OF PLYING, HIRING OR LEASING GOODS CARRIAGES, ON PRODUCTION OF A DECL ARATION TO THE PERSON CONCERNED PAYING OR CREDITING SUCH SUM, IN T HE PRESCRIBED FROM AND VERIFIED IN THE PRESCRIBED MANN ER AND WITHIN SUCH TIME AS MAY BE PRESCRIBED, IF SUCH SUB- CONTRACTOR IS AN INDIVIDUAL WHO HAS NOT OWNED MORE THAN TWO GOODS CARRIAGES AT ANY TIME DURING THE PREVIOUS YEAR: ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 7 - PROVIDED ALSO THAT THE PERSON RESPONSIBLE FOR PAYIN G ANY SUM AS AFORESAID TO THE SUB-CONTRACTOR REFERRED TO IN THE SECOND PROVISO SHALL FURNISH TO THE PRESCRIBED INCOME-TAX AUTHORIT Y OR THE PERSON AUTHORIZED BY IT SUCH PARTICULARS AS MAY BE PRESCRI BED IN SUCH FORM AND WITHIN SUCH TIME AS MAY BE PRESCRIBED: OR) (6) NO DEDUCTION SHALL BE MADE FROM ANY SUM CREDITE D OR PAID OR LIKELY TO BE CREDITED OR PAID DURING THE PREVIOUS Y EAR TO THE ACCOUNT OF A CONTRACTOR DURING THE COURSE OF BUSINESS OF PLYING, HIRING OR LEASING GOODS CARRIAGES, ['WHERE SUCH CO NTRACTOR OWNS TEN OR LESS GOODS CARRIAGES AT ANY TIME DURING THE PREVIOUS YEAR AND FURNISHES A DECLARATION TO THAT EFFECT ALO NG WITH], HIS PERMANENT ACCOUNT NUMBER, TO THE PERSON PAYING OR C REDITING SUCH SUM. (7) THE PERSON RESPONSIBLE FOR PAYING OR CREDITING ANY SUM TO THE PERSON REFERRED TO IN SUB-SECTION (6) SHALL FURNISH , TO THE PRESCRIBED INCOME-TAX AUTHORITY OR THE PERSON AUTHO RIZED BY IT, SUCH PARTICULARS, IN SUCH FORM AND WITHIN SUCH TIME AS MAY BE PRESCRIBED. 27. FROM THE ABOVE, IT COULD BE OBSERVED THAT ONLY SLIGHT MODIFICATION HAD BEEN INTRODUCED AS TO THE PROCEDUR E BY REPLACING 'DECLARATION' WITH THE WORDS 'PERMANENT A CCOUNT NUMBER' AS THE THING TO BE OBTAINED FROM THE TRANSP ORTER. WE ARE, THEREFORE, INCLINED TO HOLD THAT THE PROVISION S OF SECTION 194C(6) AND 194C(7) ARE SIMILAR TO THE PROVISO (2) AND (3) OF THE PRE-AMENDED SECTION 194C(3), AND ON THIS PREMIS E WE SHALL PROCEED TO EXAMINE WHETHER SECTION 194C(6) AND 194C (7) ARE TO BE READ TOGETHER TO INVOKE PROVISIONS UNDER SECTION 40(A)(IA) OF THE ACT. 28. AFTER DRAWING AN ANALOGY BETWEEN THE PRE-AMENDE D PROVISO BETWEEN CLAUSE (2) AND CLAUSE (3) OF SECTION 194C(3 ) AND THE PRESENT AMENDED SECTION 194C(6) AND 194C(7), LEARNE D AR SUBMITTED THAT EVEN ON EARLIER OCCASIONS WHEN THE D ECLARATION OBTAINED IN FORM 151 (REQUIREMENT SIMILAR TO THE PA N PARTICULARS UNDER SEC. 194C(6)) OBTAINED FROM THE T RANSPORTER UNDER SECOND PROVISO IS NOT SUBMITTED IN FORM 15J T O THE COMMISSIONER OF INCOME TAX IN FORM 15J (REQUIREMENT SIMILAR AS IS PROVIDED UNDER THE THIRD PROVISO AND EQUIVALE NT TO THE REQUIREMENT SEC. 194C(7), THE DEPARTMENT MADE ATTEM PTS TO ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 8 - MAKE ADDITIONS, BUT SUCH ADDITIONS HAVE BEEN DELETE D AND RENDERED INVALID. HE SUBMITTED THAT THE COURTS AND TRIBUNALS CONSISTENTLY HELD THAT ON OBTAINING OF EITHER THE D ECLARATION CONTEMPLATED UNDER SECOND PROVISO TO THE PRE-AMENDE D SECTION 194C(3) OR THE PAN DETAILS UNDER THE PRESENT SECTIO N 194C(6), THE ASSESSEE WAS NOT REQUIRED TO MAKE ANY DEDUCTION AT SOURCE ON THE PAYMENTS MADE TO THE CONTRACTOR OR SUB-CONTR ACTOR, IRRESPECTIVE OF THE FACT WHETHER OR NOT SUCH INFORM ATION WAS FURNISHED TO THE AUTHORITIES AS PRESCRIBED UNDER TH IRD PROVISO TO THE AMENDED SECTION 194C(3) OR THE PRESENT SECTION 194C(7). 29. IN CIT V. VALIBHAI KHAMBHAI MANKAD [2013] 216 TAXMA N 18/[2012] 28 TAXMANN.COM 119 (GUJ.). IT IS HELD BY THE HON'BLE GUJARAT HIGH COURT AT AHMEDABAD THAT: '(6) SECTION 194C, AS ALREADY NOTICED, MAKES PROV ISION WHERE FOR CERTAIN PAYMENTS, LIABILITY OF THE PAYEE TO DED UCT TAX AT SOURCE ARISES. THEREFORE, IF THERE IS ANY BREACH OF SUCH REQUIREMENT, QUESTION OF APPLICABILITY OF SECTION 4 0(A)(IA) WOULD ARISE. DESPITE SUCH CIRCUMSTANCES EXISTING, SUB-SEC TION (3) MAKES EXCLUSION IN CASES WHERE SUCH LIABILITY WOULD NOT A RISE. WE ARE CONCERNED WITH THE FURTHER PROVISO TO SUB- SECTION (3), WHICH PROVIDES THAT NO DEDUCTION UNDER SUB-SECTION (2) SH ALL BE MADE FROM THE AMOUNT OF ANY SUM CREDITED OR PAID OR LIKE LY TO BE CREDITED OR PAID TO THE SUB-CONTRACTOR DURING THE C OURSE OF BUSINESS OF PLYING, HIRING OR LEASING GOODS CARRIAG ES, ON PRODUCTION OF A DECLARATION TO THE PERSON CONCERNED PAYING OR CREDITING SUCH SUM IN THE PRESCRIBED FORM AND VERIF IED IT IN THE PRESCRIBED MANNER WITHIN THE TIME AS MAY BE PRESCRI BED, IF SUCH SUB-CONTRACTOR IS AN INDIVIDUAL WHO HAS NOT OWNED M ORE THAN TWO GOODS CARRIAGES AT ANY TIME DURING THE PREVIOUS YEAR. (7) THE EXCLUSION PROVIDED IN SUB-SECTION (3) OF SECTION 194C FROM THE LIABILITY TO DEDUCT TAX AT SOURCE UNDER SU B-SECTION (2) WOULD THUS BE COMPLETE THE MOMENT THE REQUIREMENTS CONTAINED THEREIN ARE SATISFIED. SUCH REQUIREMENTS, PRINCIPAL LY, ARE THAT THE SUB-CONTRACTOR, RECIPIENT OF THE PAYMENT PRODUCES A NECESSARY DECLARATION IN THE PRESCRIBED FORMAT AND FURTHER TH AT SUCH SUB- CONTRACTOR DOES NOT OWN MORE THAN TWO GOODS CARRIAG ES DURING THE ENTIRE PREVIOUS YEAR. THE MOMENT, SUCH REQUIREM ENTS ARE FULFILLED, THE LIABILITY OF THE ASSESSEE TO DEDUCT TAX ON THE PAYMENTS MADE OR TO BE MADE TO SUCH SUB-CONTRACTORS WOULD ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 9 - CEASE. IN FACT HE WOULD HAVE NO AUTHORITY TO MAKE A NY SUCH DEDUCTION. (8) THE LATER PORTION OF SUB-SECTION (3) WHICH FO LLOW THE FURTHER PROVISO IS A REQUIREMENT WHICH WOULD ARISE AT A MUC H LATER POINT OF TIME. SUCH REQUIREMENT IS THAT THE PERSON RESPON SIBLE FOR PAYING SUCH SUM TO THE SUB-CONTRACTOR HAS TO FURNIS H SUCH PARTICULARS AS PRESCRIBED. WE MAY NOTICE THAT UNDER RULE 29D OF THE RULES, SUCH DECLARATION HAS TO BE MADE BY THE E ND OF JUNE OF THE NEXT ACCOUNTING YEAR IN QUESTION. (9) IN OUR VIEW, THEREFORE, ONCE THE CONDITIONS OF FURTHER PROVISO OF SECTION 194C(3) ARE SATISFIED, THE LIABILITY OF THE PAYEE TO DEDUCT TAX AT SOURCE WOULD CEASE. THE REQUIREMENT O F SUCH PAYEE TO FURNISH DETAILS TO THE INCOME TAX AUTHORITY IN T HE PRESCRIBED FORM WITHIN PRESCRIBED TIME WOULD ARISE LATER AND A NY INFRACTION IN SUCH A REQUIREMENT WOULD NOT MAKE THE REQUIREMEN T OF DEDUCTION AT SOURCE APPLICABLE UNDER SUB-SECTION (2 ) OF SECTION 194C OF THE ACT. IN OUR VIEW, THEREFORE, THE TRIBUN AL WAS PERFECTLY JUSTIFIED IN TAKING THE VIEW IN THE IMPUG NED JUDGMENT. IT MAY BE THAT FAILURE TO COMPLY SUCH REQUIREMENT BY T HE PAYEE MAY RESULT INTO SOME OTHER ADVERSE CONSEQUENCES IF SO P ROVIDED UNDER THE ACT. HOWEVER, FULFILMENT OF SUCH REQUIREMENT CA NNOT BE LINKED TO THE DECLARATION OF TAX AT SOURCE. ANY SUC H FAILURE THEREFORE CANNOT BE VISUALIZED BY ADVERSE CONSEQUEN CES PROVIDED UNDER SECTION 40(A)(IA) OF THE ACT. (10) WHEN ON THE BASIS OF THE RECORD IT IS NOT DIS PUTED THAT THE REQUIREMENTS OF FURTHER PROVISO WERE FULFILLED, THE ASSESSEE WAS NOT REQUIRED TO MAKE ANY DEDUCTION AT SOURCE ON THE PAYMENTS MADE TO THE SUB-CONTRACTORS. IF THAT BE OUR CONCLUS ION, APPLICATION OF SECTION 40(A)(IA) WOULD NOT ARISE SI NCE, AS ALREADY NOTICED, SECTION 40(A)(IA) WOULD APPLY WHEN THERE I S A REQUIREMENT OF DEDUCTION OF TAX AT SOURCE AND SUCH REQUIREMENT IS EITHER NOT FULFILLED OR HAVING DEDUCTED TAX AT S OURCE IS NOT DEPOSITED WITHIN PRESCRIBED TIME'. 30. IN CITV. MARIKAMBA TRANSPORT CO. [2015] 379 ITR 129/231 TAXMAN 84/57 TAXMANN.COM 273. HON'BLE KARNATAKA HIGH COURT HAS FORMULATED A QUESTION AS TO WHETHER NON-FILING OF FORM NO. 15I/J WITHIN THE PRESCRIBED TIME IS ONLY A TECHNICA L DEFAULT OR THE PROVISIONS OF SECTION 40(A)(IA) OF THE ACT ARE ATTR ACTED? AND PROCEEDED TO ANSWER THE SAME AS UNDER: 'SECTION 40 (A)(IA) AND SECTION 194C(3) OF THE ACT READS THUS: ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 10 - 'SECTION 40(A)(IA) : ANY INTEREST, COMMISSION OR BR OKERAGE, RENT, ROYALTY, FEES FOR PROFESSIONAL SERVICES OR FEES FOR TECHNICAL SERVICES PAYABLE TO A RESIDENT, OR AMOUNTS PAYABLE TO A CONTRACTOR OR SUBCONTRACTOR, BEING RESIDENT, FOR CA RRYING OUT ANY WORK (INCLUDING SUPPLY OF LABOUR FOR CARRYING OUT A NY WORK), ON WHICH TAX IS DEDUCTIBLE AT SOURCE UNDER CHAPTER XII -B AND SUCH TAX HAS NOT BEEN DEDUCTED OR, AFTER DEDUCTION, HAS NOT BEEN PAID ON OR BEFORE THE DUE DATE SPECIFIED IN SUB- SECTION (I) OF SECTION 139'. SECTION 194C/3): NO DEDUCTION SHALL BE MADE UNDER S UB-SECTION (1) OR SUB- SECTION(2) FROM - THE AMOUNT OF ANY SUM CREDITED OR PAID OR LIKELY TO BE CREDITED OR PAID TO THE ACCOUN T OF OR TO THE CONTRACTOR OR SUB-CONTRACTOR, IF SUCH SUM DOES NOT EXCEED TWENTY THOUSAND RUPEES: PROVIDED THAT WHERE THE AGGREGATE OF THE AMOUNTS OF SUCH SUMS CREDITED OR PAID OR LIKELY TO BE CREDITED OR PAID DURING THE FINANCIAL YEAR EXCEEDS FIFTY THOUSA ND RUPEES, THE PERSON RESPONSIBLE FOR PAYING SUCH SUMS REFERRED TO IN SUB-S.(L) OR AS THE CASE MAY BE SUB-S.(2) SHALL BE LIABLE TO DEDUCT INCOME- TAX UNDER THIS SECTION: PROVIDED FURTHER THAT NO DE DUCTION SHALL BE MADE UNDER SUBS. (2) FROM THE AMOUNT OF ANY SUM CREDITED OR PAID OR LIKELY TO BE CREDITED OR PAID DURING THE PR EVIOUS YEAR TO THE ACCOUNT OF THE SUB-CONTRACTOR DURING THE COURSE OF BUSINESS OF PLYING HIRING OR LEASING GOODS CARRIAGES, ON PRO DUCTION OF A DECLARATION TO THE PERSON CONCERNED PAYING OR CREDI TING SUCH SUM IN THE PRESCRIBED FORM AND VERIFIED IN THE PRES CRIBED MANNER AND WITHIN SUCH TIME AS MAY BE PRESCRIBED, IF SUCH SUB- CONTRACTOR IS AN INDIVIDUAL WHO HAS NOT OWNED MORE THAN TWO GOODS CARRIAGES AT ANY TIME DURING THE PREVIOUS YEA R. PROVIDED ALSO THAT THE PERSON RESPONSIBLE FOR PAYIN G ANY SUM AS AFORESAID TO THE SUB- CONTRACTOR REFERRED TO IN THE SECOND PROVISO SHALL FURNISH TO THE PRESCRIBED IT AUTHORITY OR THE PERSON AUTHORISED BY IT SUCH PARTICULARS AS MAY BE PRESCRI BED IN SUCH FORM AND WITHIN SUCH TIME AS MAY BE PRESCRIBED: OR (IF) ANY SUM CREDITED OR PAID BEFORE THE 1ST DAY OF JUNE, 1972; OR (HI) ANY SUM CREDITED OR PAID BEFORE THE 1ST DAY OF JUNE, 1973, IN PURSUANCE OF A CONTRACT BETWEEN THE CONTRACTOR AND A CO- OPERATIVE SOCIETY OR IN PURSUANCE OF A CONTRACT BET WEEN SUCH CONTRACTOR AND THE SUB-CONTRACTOR IN RELATION TO AN Y WORK (INCLUDING SUPPLY OF LABOUR FOR CARRYING OUT ANY WO RK) UNDERTAKEN BY THE CONTRACTOR FOR THE CO-OPERATIVE S OCIETY. ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 11 - 4. THE COMBINED READING OF THESE TWO PROVISIONS MAK E IT CLEAR THAT IF THERE IS ANY BREACH OF REQUIREMENTS OF SECT ION 194C(3), THE QUESTION OF APPLICABILITY OF SECTION 40(A)(IA) ARISES. THE EXCLUSION PROVIDED IN SUB-SECTION(3) OF SECTION 194 C FROM THE LIABILITY TO DEDUCT TAX AT SOURCE UNDER SUB-SECTION (2) WOULD BE COMPLETE, THE MOMENT THE REQUIREMENTS CONTAINED THE REIN ARE SATISFIED. ONCE, THE DECLARATION FORMS ARE FILED BY THE SUBCONTRACTOR, THE LIABILITY OF THE ASSESSEE TO DED UCT TAX ON THE PAYMENTS MADE TO THE SUB-CONTRACTOR WOULD NOT ARISE . AS WE HAVE EXAMINED, THE SUB-CONTRACTORS HAVE FILED FORM NO. 1S1 BEFORE THE ASSESSEE. SUCH BEING THE CASE, THE ASSES SEE IS NOT REQUIRED TO DEDUCT TAX UNDER SECTION 194C(3) OF THE ACT AND TO FILE FORM NO.15]. IT IS ONLY A TECHNICAL DEFECT AS POINTED OUT BY THE TRIBUNAL IN NOT FILING FORM NO.I5J BY THE ASSES SEE. THIS MATTER WAS EXTENSIVELY CONSIDERED BY THE ITAT, AHME DABAD BENCH IN VALIBHAI KHANBHAI MANKAD'S CASE (SUPRA) AN D THE SAID JUDGMENT HAS BEEN UPHELD BY THE HIGH COURT OF GUJAR AT REPORTED IN (2013) 216 TAXMAN 18 (GUJ) WHEREIN IT I S HELD THAT ONCE THE CONDITIONS OF SECTION 194C(3) WERE SATISFI ED, THE LIABILITY OF THE PAYEE TO DEDUCT TAX AT SOURCE WOUL D CEASE AND ACCORDINGLY, APPLICATION OF SECTION 40(A)(IA) WOULD ALSO NOT ARISE. THE TRIBUNAL, PLACING RELIANCE ON THE JUDGME NT OF THE ITAT, AHMEDABAD BENCH, HAS DISMISSED THE APPEAL FIL ED BY THE REVENUE. WE AGREE WITH DIE SAID PROPOSITIONS AND HO LD THAT FILING OF FORM NO. 15I/J IS ONLY DIRECTORY AND NOT MANDATO RY. 31. A COORDINATE BENCH OF THIS TRIBUNAL IN ITA NO. 86/VIZ/2013 IN THE CASE OF ITO V. KOLLI BROS, DATED 11.12.2013 FOLLOWED THE DECISION OF THE HON'BLE HIGH COURT OF GUJARAT IN TH E CASE OF VALIBHAI KHANBHAI MANKAD (SUPRA). IN THE CASE OF MA HALAXMI CARGO MOVERS V. ITO [IT APPEAL NO. 6191 (MUM) OF 20 13, DATED 09.12.2015], ANOTHER COORDINATE BENCH OF THIS TRIBUNAL REACHED THE SAME CONCLUSION WHILE FOLLOWING THE DEC ISION OF THE COORDINATE BENCH IN THE CASE OF VALIBHAI KHANBHAI M ANKAD (SUPRA) AND SRI MARIKAMBA TRANSPORT CO. (SUPRA), 32. IT IS WORTH NOTICING THAT INC/7V. MOHAMMEDSUHA IL, KURNOOL [IT APPEAL NO. 1536 (HYD.) OF 2014, DATED 13.02.201 5], THE COORDINATE BENCH OF THIS TRIBUNAL SPECIFICALLY HELD THAT THE PROVISIONS OF SECTION 194C(6) ARE INDEPENDENT OF SE CTION 194C(7), AND JUST BECAUSE THERE IS VIOLATION OF PRO VISIONS OF SECTION 194C(7), DISALLOWANCE UNDER SECTION 40(A)(I A) DOES NOT ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 12 - ARISE IF THE ASSESSEE COMPLIES WITH THE PROVISIONS OF SECTION 194C(6). 33. IN VIEW OF THE ABOVE AND RESPECTFULLY FOLLOWING THE JUDICIAL REASONING DELINEATED IN THE ABOVE JUDGMENTS, WE FIN D THAT IF THE ASSESSEE COMPLIES WITH THE PROVISIONS OF SECTION 19 4C(6), DISALLOWANCE UNDER SECTION 40(A)(IA) DOES NOT ARISE JUST BECAUSE THERE IS VIOLATION OF PROVISIONS OF SECTION 194C(7) OF THE ACT. 34. FROM OUR ABOVE DISCUSSION IT FOLLOWS THAT, (1) IN THE CONTEXT OF SECTION 194C(1), PERSON UND ERTAKING TO DO THE WORK IS THE CONTRACTOR AND THE PERSON SO ENGAGI NG THE CONTRACTOR IS THE CONTRACTEE; (II) THAT BY VIRTUE OF THE AMENDMENT INTRODUCED BY FINANCE ACT (NO.2) 2009, THE DISTINCTION BETWEEN A CONTRACTOR A ND A SUB- CONTRACTOR HAS BEEN DONE AWAY WITH AND CL. (III) OF EXPLANATION UNDER 194C(7) NOW CLARIFIES THAT 'CONTRACT' SHALL I NCLUDE SUB- CONTRACT; (III) SUBJECT TO COMPLIANCE WITH THE PROVISIONS O F SECTION 194C(6), IMMUNITY FROM TDS UNDER SEC. 194C(1) IN RE LATION TO PAYMENTS TO TRANSPORTERS, APPLIES TRANSPORTER AND N ON- TRANSPORTER CONTRACTEES ALIKE (IV) UNDER SEC. 194C(6), AS IT STOOD PRIOR TO THE AMENDMENT IN 2015, IN ORDER TO GET IMMUNITY FROM THE OBLIGATION OF TDS, FILING OF PAN OF THE PAYEE-TRANSPORTER ALONE IS SUFFICIENT AND NO CONFIRMATION LETTER AS REQUIRED BY THE LEARNED CIT IS REQUIRED; (V) SECTIONS 194C(6) AND SECTION 194C(7) ARE INDE PENDENT OF EACH OTHER, AND CANNOT BE READ TOGETHER TO ATTRACT DISALLOWANCE U/S 40(A)(IA) READ WITH SECTION 194C OF THE ACT; AN D (V) IF THE ASSESSEE COMPLIES WITH THE PROVISIONS OF SECTION 194C(6), NO DISALLOWANCE U/S 40(A)(IA) OF THE ACT I S PERMISSIBLE, EVEN THERE IS VIOLATION OF THE PROVISIONS OF SECTIO N 194C(7) OF THE ACT. 35. CONSEQUENT TO OUR FINDINGS IN THE PRECEDING PARAGRA PHS, WE REACH A CONCLUSION THAT THE AUTHORITIES BELOW ARE N OT JUSTIFIED IN TREATING THE EXPENSE INCURRED BY THE ASSESSEE FOR C ARRIAGE INWARD AND CARRIAGE OUTWARD AS DISALLOWABLE UNDER S ECTION 40(A)(IA) OF THE ACT, AND ADDING BACK RS. 1,63,78,6 48/- CLAIMED AS EXPENSE TOWARDS CARRIAGE INWARD AND RS.1,13,00,9 80/- CLAIMED AS EXPENSE TOWARDS CARRIAGE OUTWARD, AND SU CH ADDITIONS SHALL STAND DELETED. ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 13 - 11. EXAMINING THE FACTS OF THE CASE BEFORE US IN TH E LIGHT OF THE ABOVE DECISION OF THE TRIBUNAL WE FIND THAT UNDISPUTEDLY ASSESSEE PROVIDED THE PAN NUMBER OF THE TRANSPORTERS TO THE LD. A.O. BEFO RE THE COMPLETION OF ASSESSMENT PROCEEDINGS AND HAS THEREFORE COMPLIE D TO THE PROVISION U/S. 194C(6) OF THE ACT. ONCE THE ASSESSEE MAKE SUF FICIENT COMPLIANCE TO THE PROVISION OF SECTION 194C(6), REQUIREMENT TO DE DUCT TAX AT SOURCE SEIZES ON THE PART OF ASSESSEE. SECTION 194C(7) OF THE ACT MERELY CAST A DUTY ON THE ASSESSEE TO FURNISH PARTICULARS OF PERS ONS REFERRED IN SECTION 194C(6) OF THE ACT TO THE PRESCRIBED AUTHORITY. 12. WE THEREFORE RESPECTFULLY FOLLOWING THE DECISIO N OF THE KOLKATA TRIBUNAL IN THE CASE OF SOMA RANI GHOSH (SUPRA) AND GIVEN FACT AND CIRCUMSTANCES OF THE CASE ARE OF THE VIEW THAT SECT ION 194C(6) AND 194C(7) ARE INDEPENDENT OF EACH OTHER AND CANNOT BE READ TOGETHER TO ATTRACT DISALLOWANCE U/S. 40(A)(IA) OF THE ACT R.W .S. 194C OF THE ACT. IN THE GIVEN CASE AS THE COMPLIANCE TO THE PROVISION U /S. 194C(6) OF THE ACT HAS BEEN DULY PERFORMED, NO DISALLOWANCE WAS CALLE D FOR U/S. 40(A)(IA) OF THE ACT. THE FACTS OF THE CASE ON HAND ARE IDENTICAL AS DISC USSED ABOVE. THEREFORE, RESPECTFULLY, FOLLOWING THE SAME WE DO NOT FIND ANY REASON TO INTERFERE IN THE ORDER OF LEARNED CIT(A). HENCE GROUND OF APPEAL FILED BY THE REVENUE IS DISMISSED. 7. NOW COMING TO ITA NO.432/AHD/2018, IN WHICH FOLL OWING GROUND OF APPEAL RAISED BY THE REVENUE: 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE DISALLOWANCE OF FREIGHT AND TRANSPORT EXPENSES OF R S.50,39,445/- MADE U/S. 40(A)(IA) OF THE ACT? 2. THE APPELLANT CRAVES LEAVE TO AMEND OR ALTER ANY GROUND OR ADD A NEW GROUND, WHICH MAY BE NECESSARY. AT THE OUTSET, WE FIND THAT THE ISSUE RAISED BY THE REVENUE IS IDENTICAL TO THE ISSUE RAISED IN ITA NO.431/AHD/2018. WE HAVE AL READY DECIDED THE ISSUE RAISED IN ITA NO.431/AHD/2018 IN FAVOR OF THE ASSESSEE VIDE PARA ITA NOS.431 & 432/AHD/2018 ACIT VS. EAGLE STEEL INDU STRIES PVT. LTD. ASST.YEAR 2013-14 & 2014-15 - 14 - NO.6 OF THIS ORDER. THEREFORE, RESPECTFULLY FOLLOWI NG THE SAME, WE DISMISS THE GROUND OF APPEAL RAISED BY THE REVENUE. 8. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 28/06/2018 SD/- SD/- E/KQFERK JKW; E/KQFERK JKW; E/KQFERK JKW; E/KQFERK JKW; OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LN L; L; L; L; (MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 28/06/2018 PRITI YADAV, SR.PS !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A)-2, AHMEDABAD. 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. % & / BY ORDER, , / //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 27/06/2018 (DICTATION-PAD 3 PAGES ATTACHED AT THE END OF TH IS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27/06/2018. 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 28/06/2018 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER