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2022 (12) TMI 284 - AT - Income TaxUnexplained expenditure on commission - addition made on account of unexplained income being the commission earned for giving accommodation entry - HELD THAT:- We find that the A.O. after examining the records and for the detailed reasons given in the assessment order has made the addition and the same was upheld by the Ld. CIT(A). When appeal is filed before the Tribunal by the assessee against the order of lower authorities, it is expected that the assessee may put-forth some documentary evidences in support of his contentions to decide the appeal as it is the duty of the assessee to lead evidence in support of it’s claim and for the adjudicating authority to decide upon the sustainability of the claim or the basis of the evidence led by the parties before it. In the instant case, at the time of hearing, the assessee neither appeared nor brought on record any material to substantiate it’s claim. We, therefore, find no fallacy in the findings of Ld. CIT(A) and accordingly, the order of the Ld. CIT(A) is upheld. Resultantly, the ground of appeal raised by the assessee before the Tribunal is dismissed.
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