RAMCHANDRA R. PILLAI, NERUL V. ITO 22(3)(3), MUMBAI

ITA 1398/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5565 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 14-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI LD
• Keywords: Onus to prove
• Section: 143(3)

Judgement Text

ITA.NO.1398/MUM/2016 RAMCHANDRA R. PILLAI ASSESSMENT YEAR-2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.1398/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) RAMCHANDRA R. PILLAI C/5/01, JAL KIRAN CHS LIMITED SECTOR-18, NERUL MUMBAI-400 706 / VS. INCOME TAX OFFICER - 22(3)(3) MUMBAI ! ./ ./PAN/GIR NO. AGJPP-1988-K ( !# /APPELLANT ) : ( $%!# / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : RAM TIWARI, LD. DR / DATE OF HEARING : 23/07/2018 / DATE OF PRONOUNCEMENT : 31/07/2018 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2010-11 CONTEST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-26 [CIT(A)], MUMBAI, APPEAL NO.CIT(A)-26/IT-196/13-14 DATED 02/12/2015 QUA CONFIRMATION OF CERTAIN ADDITIONS. NONE HAS APPEARE D FOR ASSESSEE DESPITE NOTICE AND THEREFORE LEFT WITH NO OPTION, W E PROCEED TO DISPOSE- OFF THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD AND AFTER ITA.NO.1398/MUM/2016 RAMCHANDRA R. PILLAI ASSESSMENT YEAR-2010-11 2 HEARING LD. DEPARTMENTAL REPRESENTATIVE, SHRI RAM TIWARI. THE ASSESSMENT FOR IMPUGNED AY WAS FRAMED BY LD. INCOME TAX OFFICER- 22(3)(3), MUMBAI [AO] U/S 143(3) OF THE INCOME TAX ACT,1961 ON 18/03/2013 WHEREIN THE INCOME OF THE ASSESSEE HAS B EEN DETERMINED AT RS.51.48 LACS AS AGAINST RETURNED INCOME OF RS.11.0 6 LACS E-FILED BY THE ASSESSEE ON 19/09/2011. 2. THE ASSESSEE BEING RESIDENT INDIVIDUAL ENGAGED AS CIVIL AND MECHANICAL CONTRACTOR UNDER PROPRIETORSHIP CONCERN NAMELY GEETANJALI CONSTRUCTION CO. HAS BEEN SADDLED WITH FOLLOWING ADDITIONS AS SUSTAI NED BY LD. CIT(A) AND WHICH FORM THE SUBJECT MATTER OF THIS APPEAL:- 3. THE LD. DR SUBMITTED THAT LD. CIT(A), WITH DUE A PPLICATION OF MIND AND AFTER CONSIDERING THE FACTUAL MATRIX HAS ADJUDI CATED THE ISSUES AND THEREFORE THE SAME REQUIRE NO INTERFERENCE. 4. WE HAVE HEARD THE SUBMISSIONS AND PERUSED THE OR DER OF LOWER AUTHORITIES IN THIS REGARD. UPON DUE CONSIDERATION, SO FAR AS THE ADDITION AGAINST WORK CONTRACT EXPENSES IS CONCERNED, WE FIND THAT THE PRIMARY ONUS TO PROVE THE GENUINENESS OF THE EXPENDITURE CO ULD NOT BE DISCHARGED BY THE ASSESSEE. SIMILARLY, THE EXPENSES AS DEBITED BY THE ASSESSEE IN THE PROFIT & LOSS ACCOUNT COULD NOT BE SATISFACTORILY EXPLAINED. HENCE, THE ADDITIONS SUSTAINED BY LD. CI T(A) WERE JUSTIFIED AND WE DO NOT FIND ANY INFIRMITY IN THE SAME. NO. NATURE OF ADDITIONS AMOUNT (RS.) 1. WORK CONTRACT PAID TO BROTHERS ENGINEERING WORKS 1,82,818/- 2. WORK CONTRACT PAID TO NATIONAL ELECTRICALS 1,71, 030/- 3. ADHOC DISALLOWANCE AGAINST UNVERIFIED EXPENSES 1 0,00,000/- TOTAL 13,53,848/- ITA.NO.1398/MUM/2016 RAMCHANDRA R. PILLAI ASSESSMENT YEAR-2010-11 3 5. THE APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JULY, 2018 SD/- SD/- (SAKTIJIT DEY) (M ANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 31.07.2018 SR.PS:-THIRUMALESH ! / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $%!# / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. + ,$ - , - , / DR, ITAT, MUMBAI 6. , ./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI