M/s Vijay Industries., Bailhongal V. Joint Commissioner of Income Tax, Range-1, Belgaum., Belgaum

MA 11/PAN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2867 (ITAT-PANAJI)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 27-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B BALA KRISHNA LD
• Assessee Lawyers: A S PATIL ITP
• Section: 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P.K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER M.A NO. 11/PNJ/2015 (OUT OF ITA NO. 243/PNJ/2014) : (ASST. YEAR : 2011 - 12) M/S. VIJAY INDUSTRIES BELGAUM, BAILHONGAL 591102. PAN : AAEFV4660P (APPLICANT) VS. JT. COMMISSIONER OF INCOME TAX, RANGE - 1, BELGAUM (RESPONDENT) ASSESSEE BY : A.S. PATIL, ITP REVENUE BY : B. BALA KRISHNA, LD. DR DATE OF HEARING : 13/02/201 5 DATE OF PRONOUNCEMENT : 13/02/201 5 O R D E R PER P.K. BANSAL 1. THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DT. 27.11.2014 MENTIONING THEREIN THAT THE TRIBUNAL HAS COMMITTED A MISTAKE BY ASSUMING FOR THE PURPOSE OF TDS U/S 194C THE THRESHOLD LIMIT OF RS. 20,000/ - WHILE THE LAW HAS BEEN AMENDED W.E.F 1.7.2010. 2. THE LD. AR BEFORE US SUBMITTED FRESH EVIDENCE GIVI NG THE DATE WHEN THE PAYMENT HAS BEEN MADE TO THE TRUCK - HOLDER AND REQUESTED ON THE BASIS OF THE FRESH EVIDENCE TO REDUCE THE DISALLOWANCE MADE U/S 40(A)(IA) IN THOSE CASES WHERE THE PAYMENT HAS BEEN MADE LESS THAN RS. 30,000/ - BUT EXCEEDING RS. 20,000/ - E ARLIER DISALLOWED BY THE TRIBUNAL. 3. WE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME ALONG WITH THE ORDER OF THE TAX AUTHORITIES BELOW. WE NOTED THAT AT THE TIME OF HEARING OF THE APPEAL THE ASSESSEE HAS NOT GIVEN THE DATE WHEN THE PA YMENTS WERE MADE 2 M.A NO. 11/PNJ/2015 (A.Y : 2011 - 12) (OUT OF ITA NO. 243/PNJ/2014) TO THE TRUCKERS. ONLY DETAILS WHICH WERE GIVEN BY THE ASSESSEE RELATE TO THE PAYMENT MADE TRUCK NUMBER - WISE. THE TRIBUNAL ON THE BASIS OF THAT EVIDENCE DECIDED THE APPEAL AND COMPUTED THE DISALLOWANCE TO BE MADE U/S 40(A)(IA). DURING TH E COURSE OF THE PROCEEDINGS U/S 254(2) THE TRIBUNAL CANNOT ACCEPT FRESH EVIDENCE. THE ONUS IS ON THE ASSESSEE TO PROVE DURING THE COURSE OF THE HEARING OF THE APPEAL AND FILE NECESSARY EVIDENCE TO JUSTIFY HIS CLAIM. SINCE THE ASSESSEE HAS NOT FILED THOSE EVIDENCES DURING THE COURSE OF THE HEARING OF THE APPEAL, WE, THEREFORE, DO FIND ANY MISTAKE IN THE ORDER OF THIS TRIBUNAL DT. 27.11.2014. WE, ACCORDINGLY, DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS DISMISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 13/02/2015. SD/ - SD/ - (D.T.GARASIA) JUDICIAL MEMBER (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI / GOA DATED : 13 / 02 /201 5 SSL COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER