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2019 (6) TMI 1039 - AT - Income TaxDisallowance of labour charges - addition on account of sundry creditor Sri SN Gupta - HELD THAT:- The fact remains the same that assessee did not produce any documentary evidences in respect of the claim of labour charges. No evidence adduced before assessing officer or the Learned CIT(A). Same is the position before the Tribunal. Therefore, in the absence of any supporting documents, the claim of assessee cannot be accepted. The burden is upon assessee to prove the claim of labour expenses because assessee claimed deduction. The onus upon assessee has not been discharged. Thus, the Orders of the authorities below were justified in disallowing the labour expenses. This Ground of appeal of assessee is dismissed. Addition u/s 68 - unexplained cash credit - HELD THAT:- It is clear that assessee failed to prove identity of the creditor, his creditworthiness and genuineness of the transaction in the matter before the authorities below because the assessee did not produce any documentary evidences to prove all the three conditions of Section 68. Though the assessee filed affidavit, confirmation and bank statement of the creditor before the Tribunal, but, no steps have been taken by the assessee to make prayer for admission of the additional evidences. No reasons have been given as to why the same were not filed before the authorities below. Therefore, such documents which were not filed before the authorities below, could not be entertained at this stage. - Decided against assessee.
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