SHRI SANJAY KUMAR SINGH ,NAGPUR vs. INCOME TAX OFFICER WARD 8(1), NAGPUR
Appeal is allowed in above terms
ITA 96/NAG/2020[2006-07]Status: DisposedITAT Nagpur23 Dec 2022AY 2006-07
Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.96/Nag/2020 िनधा"रण वष" / Assessment Year : 2006-07 Shri Sanjay Kumar Singh, Vs. Ito, Ward- 8(1), Nagpur. Hanshu Patel Building, Amravati Road, Wadi, Nagpur- 440023. Pan : Axbps9499K Appellant Respondent Assessee By None : Revenue By : Shri G. J. Ninawe Date Of Hearing : 02.11.2022 Date Of Pronouncement : 27.12.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2006-07 Arises Against The Cit(A)-2, Nagpur’S Order Dated 21.08.2019 Passed In Case No. Cit(A)-2/141/2013-14, Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short “The Act”. Case Called Twice. None Appears At Assessee’S Behest. The Very Factual Position Existed On All Previous Hearing As Well. He Is Accordingly Proceeded Ex-Parte.
For Respondent: Shri G. J. Ninawe
Section 143(3)Section 194CSection 40
22,133/- on account of his failure to deduct
TDS on the alleged truck hire charges payments.
3. Mr. Ninawe vehemently contended that the assessee ought to have deducted TDS on the ground that hire charges paid to various brokers without deducting TDS. He further quotes section
