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2015 (11) TMI 1864 - ITAT RAIPURAddition u/s 68 on account of unsecured loans - non discharge the burden to prove the credit u/s 68 - AO objected to the admission of additional evidences - DR argued that there is violation of Rule 46A inasmuch as the learned CIT(Appeals) has admitted additional evidences and the AO has not been granted an opportunity to comment upon the merits of the case of additional evidences - HELD THAT:- As it is not the case that these particulars were false, there is no reason why the AO could not make necessary enquiry to satisfy himself. By providing all the necessary details regarding loan creditors the assessee has duly discharged the initial onus. The onus of further enquiry and proving that the loans were bogus lied on the AO who has chosen not make any enquiry whatsoever. In these circumstances, in our considered opinion, there is no infirmity in the order of CIT(Appeals). CIT(Appeals) has noted that if the AO had any doubt about the transactions he could have issued summons u/s 133(6) or even deputed the Inspector which had not been done. The creditors were assessed to income-tax at the same place and hence the AO could have very easily invoked any enquiry. In these circumstances, in our considered opinion, there is no infirmity in the order of learned CIT(Appeals). In this regard we may refer to Hon’ble Apex Court decision in the case of CIT vs. Orissa Corporation P. Ltd. [1986 (3) TMI 3 - SUPREME COURT]. In this case it was expounded that when the names and addresses of the creditors are given and they are income-tax assesses, then the onus to disprove the same lied on the Revenue. In this case admittedly the Revenue has not discharged the onus. We are not inclined to accept the submissions of the learned D.R. to remit the matter to the files of the AO. AO had all the informations before him at the time of assessment. Similarly he was again given an opportunity when the submissions of the assessee were remanded to him. Now the AO cannot give a third innings which will be clearly an injustice to the assessee and harassment by multiple assessment proceedings on same issue for no fault of the assessee. Accordingly we uphold the order of learned CIT(Appeals) on this issue and dismiss the ground taken by the Revenue. Addition of miscellaneous expenses - HELD THAT:- We find that CIT(Appeals) has clearly found that the amount of miscellaneous expenses of Rs.10,758/- was added twice as it was once again included by the AO in the disallowance for unsecured loans and interest. This is clear from the reading of the AO’s order on the issue of addition for unsecured loan wherein the AO had started with the figure of Rs.51,38,998/- but in conclusion had added Rs.51,49,756/-. Clearly the different amount of Rs.10,758/- was a double addition. Hence the learned CIT(Appeals) has only deleted the double addition in the grounds dealt with by him. Hence we uphold the order of learned CIT(Appeals) on this account. Addition on account of salary and other expenses - AO made the disallowance by observing that the assessee is having receipt by way of rent from BPCL land and has claimed various expenses - HELD THAT:- We find that it is true that the AO has made the disallowance in an adhoc manner without specifying which expenses are not supported by vouchers. It is settled law that the additions cannot be made on the basis of surmises and conjectures - Decided against revenue.
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