Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 132 - AT - Income TaxAddition of commission income - undisclosed deposits in bank account - onus to prove - contention of assessee that he received amount partly vide three cheques out of which he received part for year under consideration as commission and remaining paid to said two sellers equally through banking channel - CIT(A) confirmed the view of AO in finding the affidavit filed by the assessee is self serving and not supported by any proof, signatures on kachha receipts were not tallied with the signature of sale deed and failure of the assessee to produce the said two persons for examination - HELD THAT:- As it evident from the assessment order the AO deputed his Inspector to issue summons u/s. 131 of the Act, but however, the said summons could not be served for want of correct address. Further, before the CIT(A) an affidavit and also copy of receipt containing alleged signatures of the said two persons for filed as additional evidences against which the CIT(A) sought remand report from the AO. As discussed above in the remand report the AO doubted the signatures as verified from kachha receipts as well as signatures on sale deed dated 07-03-2009 - CIT(A) was of the opinion, no steps were taken to produce the said persons at least in the remand proceedings before the AO and the assessee failed to bring on record in support of his claim that an amount being the addition made in the year under consideration was paid to two sellers but not his income by way of commission. Therefore, no explanation to the satisfaction of both the authorities below were furnished even before this Tribunal and we find no infirmity in the order of CIT(A) impugned, hence, it is justified. Thus, the sole ground raised by the assessee fails and is dismissed.
|