V RAJAGOPAL, TRICHY V. DCIT CIRCLE 3 (1), TRICHY

MA 73/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4771 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 01-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVA SAN J
• Assessee Lawyers: SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . . , , % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P.NO.73/CHNY/2019 ( ./ ITA NO.1744/CHNY/2018 & & / ASSESSMENT YEAR: 2008-09 ) SHRI V.RAJA GOPAL , 100, 4 TH CROSS, THIRUVERAMBUR, TRICHY 620 013. VS. DY.COMMISIONER OF INCOME TAX, CIRCLE 3(1), TRICHY. [ PAN: ADYPR 3188 B ] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , / APPELLANT BY : MR.SRIDHAR,ADVOCATE *+) , /RESPONDENT BY : MR.AR.V.SREENIVASAN, J.C.I.T, D.R , /DATE OF HEARING : 26.07.2019 , /DATE OF PRONOUNCEMENT : 07.08.2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER : THE PRESENT MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE SEEKING RECTIFICATION OF FINDINGS GIVEN IN THE ORDER OF TRI BUNAL DATED 09.01.2019 IN ITA NO.1744/CHNY/2018 FOR ASSESSMENT YEAR 2008-09. MP NO.73/CHNY/2019 :- 2 -: 2. THE COUNSEL FOR THE PETITIONER SUBMITTED THAT I N THE IMPUGNED ORDER PASSED BY THIS TRIBUNAL ON 27.02.2019, IT HAS BEEN STATED THAT: HOWEVER THE ONUS OF PROVING THE EXPENDITURE INCUR RED FOR EARNING THE COMMISSION RECEIPTS LIES WITH THE ASSESSEE, SIN CE NO PROOF IN SUPPORT OF THE EXPENDITURE INCURRED FOR EARNING THE COMMISSION INCOME WAS FURNISHED BEFORE THE LOWER AUTHORITIES. EVEN BEFORE US, NO EVIDENCE WAS LED IN ACCORDANCE WITH THE PROC EDURE KNOWN TO THE LAW. THEREFORE, WE HOLD THAT THE ASSESSING O FFICER WAS JUSTIFIED IN DISALLOWING THE CLAIM FOR ALLOWANCE OF EXPENDITURE. IT IS SUBMITTED THAT FINDING OF THE TRIBUNAL THAT N O EVIDENCE WAS FILED IN SUPPORT OF THE EXPENDITURE INCURRED FOR EARNING OF PROFESSIONAL INCOME, IS INCORRECT BY DRAWING OUR ATTENTION TO PARA 4.3 OF T HE LD.CIT(A)S ORDER WHEREIN THE LD.CIT(A) MENTIONED THAT THE TWO BILLS FROM SALEM ENGINEERING WORKS, VELLORE WERE SUBMITTED. 3. WE FIND THAT THE TRIBUNAL HELD IN THE IMPUGNED ORDER THAT NO EVIDENCE WAS FILED BEFORE THE TRIBUNAL IN ORDER TO ENABLE THE TRIBUNAL TO GIVE FINDINGS ON THE RELEVANCE OF THE EVIDENCES PRO DUCED. ADMITTEDLY, NO EVIDENCE IN SUPPORT OF EXPENDITURE INCURRED FOR THE PURPOSE OF EARNING OF PROFESSIONAL INCOME WAS FILED BEFORE THIS TRIBUNAL. THUS, THERE IS NO MISTAKE APPARENT FROM RECORD IN THE IMPUGNED ORDER. THEREFORE, THE MP NO.73/CHNY/2019 :- 3 -: PETITIONER IS ONLY SEEKING TO REVIEW THE FINDINGS O F THE TRIBUNAL, WHICH IS NOT PERMISSIBLE UNDER THE PROVISIONS OF SECTION 254 (2) OF THE ACT. ACCORDINGLY, WE DO NOT FIND ANY MERIT IN THE MISCEL LANEOUS PETITION FILED BY THE ASSESSEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THE 07 TH AUGUST, 2019 IN CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER /CHENNAI, 2 /DATED: 07 TH AUGUST, 2019. K S SUNDARAM , *34 54 /COPY TO: 1. ) /APPELLANT 4. 6 /CIT 2. *+) /RESPONDENT 5. 4 * /DR 3. 6 ( ) /CIT(A) 6. & /GF