SAI STONE CRUSHING QUARY, MUMBAI V. ITO WD 23(1) (1), MUMBAI

ITA 3969/MUM/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59677 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 27-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 14-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI
• Assessee Lawyers: B N RAO
• Keywords: Onus to prove

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 3969/MUM./2010 (ASSESSMENT YEAR : 2006-07 ) SHREE SAI STONE CRUSHING QUARY 6, SHYAM KUNJ, VIKHROLI (E) MUMBAI 400 083 PAN AAAFS7245P .. APPELLANT V/S INCOME TAX OFFICER WARD-23(1)(1), MUMBAI .... RESPONDENT ASSESSEE BY : MR. B.N. RAO REVENUE BY : MR. V.V. SHASTRI DATE OF HEARING 27.12.2011 DATE OF ORDER 13.01.2012 O R D E R PER J. SUDHAKAR REDDY, A.M. THIS APPEAL PREFERRED BY THE ASSESSEE, IS DIRECTED AGAINST THE IMPUGNED ORDER DATED 12 TH FEBRUARY 2010, PASSED BY THE COMMISSIONER (APPEALS)-XXXIII, MUMBAI, FOR ASSESSMENT YEAR 2003- 04. 2. WE HAVE HEARD THE LEARNED COUNSEL, MR. B.N. RAO, RE PRESENTING THE ASSESSEE AND THE LEARNED DEPARTMENTAL REPRESENTATIV E, MR. SATBIR SINGH, REPRESENTING THE REVENUE. 3. GROUND NO.1, READS AS FOLLOWS:- SHREE SAI STONE CRUSHING QUARY ITA NO.3969/MUM./2010 2 1 . THE LEARNED CIT(A) ERRED IN UPHOLDING ADDITION OF ` 21,729, BEING 2% OF LABOUR CHARGES. 4. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE DID NOT WISH TO PRESS THIS GROUND. LEARNED DEPARTMENTAL REPRESENTATIVE HA S NO OBJECTION. CONSEQUENTLY, THIS GROUND IS DISMISSED AS NOT PRESSED . 5. GROUND NO.2, READS AS FOLLOWS:- 2. THE LEARNED CIT(A) ERRED IN UPHOLDING THE ADDITI ON OF ` 2,75,930, HOLDING THAT THE AMOUNT STANDING TO THE C REDIT OF THE LABOUR AS INCOME. 6. BOTH THE PARTIES REITERATED THEIR RESPECTIVE STANDS TAKEN BEFORE THE AUTHORITIES BELOW. THE COMMISSIONER (APPEALS), IN T HE IMPUGNED ORDER VIDE PARA-5.3 / PAGE-4, HELD AS FOLLOWS:- 5.3 I HAVE CAREFULLY CONSIDERED THE ORDER OF THE AS SESSING OFFICER AND THE SUBMISSIONS MADE BY THE APPELLANT. I FIND T HAT THE CONTENTION OF THE APPELLANT IN THE ABSENCE OF ANY PROOF CANNOT BE ACCEPTED. THE APPELLANT HAS NOT PROVIDED ANY DETAILS OF THE LABOU RERS WHOSE FUNDS ARE HELD AS A CUSTODIAN. NO CONFIRMATION, NAMES, ET C. HAVE BEEN SUBMITTED. SIMPLY BY MAKING A GENERAL STATEMENT, TH E APPELLANT CANNOT CONSIDER THAT THE ONUS TO PROVE THE CREDIT S TANDS DISCHARGED. NO ENTRIES IN THE CASH BOOK HAVE BEEN PRODUCED TO S HOW PAYMENT OF LABOUR AND THE SUBSEQUENT ENTRY OF FUNDS HELD AS CU STODIAN. IN VIEW OF THE ABOVE, I AM NOT INCLINED TO INTERFERE WITH THE ORDER OF THE ASSESSING OFFICER ON THIS ISSUE. THE ADDITION MADE IS, THEREFORE, CONFIRMED. 7. IN THE ABSENCE OF ANY CONVINCING EXPLANATION GIVEN BY THE LEARNED COUNSEL, WE AGREE WITH THE FINDINGS OF THE COMMISSI ONER (APPEALS). IT IS DIFFICULT TO BELIEVE THAT THE AMOUNTS PERTAINING TO DAILY LABOURERS, WERE KEPT WITH THE ASSESSEE. THIS GROUND IS, THUS, DISMISSED. 8. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JANUARY 2012 SD/- B.R. MITTAL JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 13 TH JANUARY 2012 SHREE SAI STONE CRUSHING QUARY ITA NO.3969/MUM./2010 3 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A), MUMBAI, CONCERNED; (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, E BENCH, ITAT, MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI DATE INITIAL 1. DRAFT DICTATED ON 29.12.2011 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 3.1.2012 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 10.1.2012 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 10.1.2012 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 10.1.2012 SR.PS 6. DATE OF PRONOUNCEMENT 13.1.2012 SR.PS 7. FILE SENT TO THE BENCH CLERK 13.1.2012 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER