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2022 (9) TMI 1515 - ITAT RAJKOTAddition of expenditure incurred u/s 57 - assessee during the assessment proceedings failed to furnish the details of the expenses - HELD THAT:- In the case on hand, the assessee has shown gross income from other sources against which a deduction of was claimed u/s 57 - But both the authorities below have disallowed the same i.e. deduction/expenses in the absence of necessary documentary evidence. Even at the time of hearing before us, AR in the written submission has submitted that the gross amount of income cannot be taxed without allowing the corresponding expenses which were claimed in the return of income. However, the onus lies upon the assessee to furnish the necessary documentary evidences in support of the claim made in the income tax return. If the assessee fails to discharge the onus, there is no remedy available to the revenue to disallow the claim of the assessee. Nevertheless, in the interest of justice and fair play we are inclined to give one more opportunity to the assessee to produce the necessary documentary evidence in support of his contention before the AO. Hence, the ground of appeal raised by the assessee is allowed for the statistical purposes.
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