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2021 (4) TMI 779 - AT - Income TaxDisallowance of job work charges - case of the assessee was selected for examination on account of ‘large other expenses claimed in P&L account’ - substantial amount was paid in cash - HELD THAT:- The genuineness of the quantum of payment was required to be verified by the A.O. and since the substantial amount was paid in cash. No any details of vouchers in support of cash payment was filed and only copy of ledger was filed which also reflects the details of cash payment made on a particular date but no supporting evidence to justify the payment was filed. Therefore, in absence of complete supporting evidence, verification of the expenses was not possible. Even before us, no details of vouchers have been filed and only submission was made to the effect that complete ledger accounts alongwith supporting evidence has been filed before the A.O. for verification, however, we are of the view that in absence of complete supporting evidence, confirmation of expenses were not possible by the A.O.. As substantial amount of ₹ 1,96,69,519/- was made in cash, the A.O. was justified in making disallowance @ 10% of the said amount which comes to ₹ 19,66,951/- and added to the total income of the assessee. Since the genuineness of quantum of payment so made by the assessee was to be verified and the facts in support of cash payments so made, the same could not be verified for justifying the payments. No new facts or circumstances have been brought before us by the ld AR in order to controvert or rebut the factual findings recorded by the ld. CIT(A), therefore, we see no reason to interfere into or deviate from the findings so recorded by the ld. CIT(A) and we uphold the same. Appeal of the assessee is dismissed.
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