Smt Vandana Sameer Majali, Belgavi V. Income Tax Officer, Ward - 2(1), Belgavi

ITA 14/PAN/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6805 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Next Hearing Date: 03-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 11-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH KSHATRIYA
• Section: 131; 133(6)

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ पणजी में । IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.14/PAN/2022 धििाारण वर्ा / Assessment Year : 2011-12 Smt. Vandana W/o. Sameer Majali, H. No. 189/B1/A, Shukrawar Peth, Tilakwadi, Belagavi – 590006 PAN : APUPM1202K .......अपीलार्थी / Appellant बिाम / V/s. The Income Tax Officer, Ward – 2(1), Belagavi ......प्रत्यर्थी / Respondent Assessee by : Shri Rajesh Kshatriya Revenue by : Shri N. Shrikanth सुिवाई की तारीख / Date of Hearing : 04-10-2023 घोर्णा की तारीख / Date of Pronouncement : 05-10-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 22-07-2019 passed by the Commissioner of Income Tax (Appeals), Belgaum [‘CIT(A)’] for assessment year 2011-12. 2. Ground No. 1 raised by the assessee challenging the action of CIT(A) in confirming the disallowance of Rs.19,03,905/- on account of payment of referral commission in the facts and circumstances of the case. 2 ITA No. 14/PAN/2022, A.Y. 2011-12 3. We note that the assessee is a broker dealing in shares securities and claimed an amount of Rs.1,40,23,937/- as consultancy charges. On an examination of the details, the AO issued letter u/s. 133(6) of the Act seeking confirmation from the parties. According to the AO, ten parties did not give confirmation which are detailed in page 3 of the assessment order and added an amount of Rs.19,03,905/- against the said ten parties in the hands of the assessee. The CIT(A) confirmed the same. Admittedly, there was no evidence before the AO and the CIT(A) confirming the commission payment to the said ten parties. There is no evidence before us also supporting the ground raised by the assessee. In view of the same, we have no alternative except to confirm the finding of CIT(A) in confirming the disallowance made by the AO for want of confirmation. Thus, ground No. 1 raised by the assessee is dismissed. 4. Ground No. 2 raised by the assessee challenging the action of CIT(A) in confirming the disallowance of salary of Rs.4,96,819/- in the facts and circumstances of the case. 5. We note that the AO discussed the same in para 2 of the assessment order, wherein, it is noted that the assessee paid salary to 21 employees. In order to confirm the same, the AO issued summons u/s. 131 of the Act and recorded the statements. According to the AO, some of the employees confirmed the payment of salary paid to them. However, employees in respect of Shri Indrayani Chavan, Vasudev Kotkar and Shri Omkar Sadekar, the addresses were not provided by the assessee, the total salary paid to the said parties was disallowed to an extent of Rs.5,53,069/-. Before the CIT(A), we note that one Shri Omkar Sadekar confirmed the receipt of salary from the assessee vide e-mail dated 31-03-2019, taking into account, the CIT(A) restricted the addition to an extent of 3 ITA No. 14/PAN/2022, A.Y. 2011-12 Rs.4,96,819/- (Rs.5,53,069/- - Rs.56,250/-). Before us, no evidence whatsoever supporting the ground raised by the assessee challenging the action of CIT(A) in making addition was furnished and therefore, in the absence of such evidence, we have no alternative except to confirm the finding of CIT(A) in this regard. Thus, ground No. 2 raised by the assessee fails and it is dismissed. 6. Ground No. 3 raised by the assessee is general in nature, hence, requires no adjudication. 7. In the result, the appeal of assessee is dismissed. Order pronounced in the open court on 05 th October, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददिांक / Dated : 05 th October, 2023. रधव आदेश की प्रधतधलधप अग्रेधर्त / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), Belgaum. 4. The Pr. CIT, Belagavi. 5. धवभागीय प्रधतधिधि, आयकर अपीलीय अधिकरण, पणजी, / DR, ITAT, Panaji. 6. गार्ा फ़ाइल / Guard File. //सत्याधपत प्रधत// True Copy// आदेशािुसार / BY ORDER, वररष्ठ धिजी सधिव / Sr. Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune