Sri, Om Chand Gupta, Kanpur V. ITO, Fatehpur

ITA 355/ALLD/2013

• Counselvise Citation: 35520714 RSA 2013
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 09-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER ITA NO. 355 /ALLD/201 3 ASSESSMENT YEAR: 200 9 - 10 SHRI SOM CHAND GUPTA, VS. ITO, RANGE - II(4), 470, DEVIGANJ, FATEHPUR. FATEHPUR PAN : ACUPG 0992R (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . REVENUE BY : SHRI UMESH PATHAK , DR. DATE OF HEARING: 11 .08.2015 ORDER PER : P.K. BANSAL , A CCOUNTANT MEMBER THIS APPE AL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) , ALLAHABAD DATED 0 3 . 09 .201 3 FOR ASSESSMENT YEAR 2007 - 08 . 2. THE ONLY ISSUE INVOLVED IN THE GROUND TAKEN BY THE ASSESSEE RELATES TO SUSTAINING OF ADDITION OF RS.2,08,482/ - BY THE CIT(A). 3. N ONE APPEARED ON BEHALF OF THE ASSESSEE. EVEN NO APPLICATION FOR ADJOURNMENT WAS FILED. I D ECIDE TO DISPOSE OF THE APPEAL A FTER 2 HEARING THE LEARNED DR AND GOING THROUGH THE ORDER OF THE TAX AUTHORITIES BELOW , I NOTED THAT THE ASSESSEE HAS FILED THE RETURN S HOWING THE INCOME OF RS.2,91,727/ - . THE ASSESSING OFFICER ASSUMED THAT THE ASSESSEE HAS INCURRED THE EXPENDITURE AMOUNTING TO RS.5,00,189/ - WITHOUT BRINGING ANY EVIDENCE ON RECORD . O UT OF THESE , EXPENSE HAS BEEN ESTIMATED BY HIM AND ON THAT BASIS THE ASSES SING OFFICER AFTER NOTING THAT THE ASSESSEE HAS DECLARED THE RECEIPT AT RS.2,91,727/ - AS IF THE DIFFERENCE OF RS.2,08,482/ - U/S.69C OF THE INCOME TAX ACT. 4. IN MY OPINION , THE ONUS IS ON THE REVENUE TO PROVE THAT THE ASSESSEE HAS ACTUALLY INCURRED EXPEN DITURE WHICH ARE UNEXPLAINED IN THE ABSENCE OF ONUS BEING DISCHARGED BY THE REVENUE. I DELETE THE ADDITION. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 / 9 /201 5 . SD/ - ( P.K. BANSAL ) ACCOUNTANT MEMBER DATED: 7 / 9 /201 5 PRABHAT KUMAR KESARWANI, SR.P.S. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 3 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR