HEMRAJ AGARWAL,PASCHIM MEDINIPUR vs. DCIT, CIRCLE - 2, MEDINIPUR
In the result, appeal of the assessee is allowed in part
ITA 1825/KOL/2019[2009-10]Status: DisposedITAT Kolkata26 Feb 2020AY 2009-10
Bench: Shri J. Sudhakar Reddy, Hon’Ble] I.T.A. No. 1825/Kol/2019 Assessment Year: 2009-10 Hemraj Agarwal…............................…………...……………....……..…………..………………....……Appellant 187, Chandni Chowk Golebazar, Kharagpur Paschim Medinipur West Bengal – 721 301 [Pan: Afqpa 4712 G] Vs. Deputy Commissioner Of Income Tax, Circle-2, Midnapur…..............….....….…......Respondent Appearances By: Shri Miraj D. Shah, A/R, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : February 24Th, 2020 Date Of Pronouncing The Order : February 26Th, 2020 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 11, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 28/06/2019, For The Assessment Year 2009-10. 2. The Assessee Is An Individual & Is Engaged In The Business Of Wholesale Of Pulses, M. Seeds Etc. The Assessing Officer While Passing An Order U/S 143(3) Of The Act On 16/12/2011, Disallowed An Amount U/S 40(A)(Ia) Of The Act, On The Ground That The Assessee Violated The Provisions Of Section 194C Of The Act, With Respect To Payment To Transporters. The Assessee Carried The Matter In Appeal. The Ld. First Appellate Authority, Accepted The Contention Of The Assessee That There Is No Contractual Relationship Between The Assessee & Truck Drivers/Transporters & Hence The Provisions Of Section 194C Of The Act, Will Not Apply. While Holding So, The Ld. Cit(A) Came To The Conclusion That Section 194H Of The Act, Applies As The Trucks Were Obtained On Payment Of Commission. As No Tds U/S 194H Of The Act, Was Made On These Commission Payments, He Confirmed The Disallowance U/S 40(A)(Ia) Of The Act. 3. Aggrieved The Assessee Is In Appeal Before Me.
Section 143(3)Section 19Section 194CSection 194HSection 250Section 40
Section 194H of the Act, does not apply. Thus, the disallowance u/s 40(a)(ia) of Hence Section 194H of the Act, does
