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2016 (4) TMI 700 - ITAT AHMEDABAD

2016 (4) TMI 700 - ITAT AHMEDABAD - TMI - Disallowance of expenses - Genuineness of the transaction of the labour expenses not proved - Held that:- The assessee was given sufficient opportunity to furnish the evidences in support of its claim of expenses. The authorities below have recorded that no evidences were furnished. Even before this Tribunal also, no paper-book is filed by the assessee enclosing the evidences related to expenditure claimed. - Decided against assessee. - I.T.A. No.3110/Ah .....

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T (A) has erred in confirming the disallowance of the following expenses through the total income of the collective disposal of labour of its members is deductible u/s. 80P(2)(vi) of the I. T. Act. Net Profit as per Profit and Loss A/c. Rs.1,56,991/- Labour Expenses Rs.5,00,000/- Not allowable Expenses Rs.3,33,192/- Total Rs.9,90,183/- [2] The Ld. CIT (A) is also erred in disallowing the labour expenses of ₹ 5,00,000/- is not legal. The appellant submits that separate disallowance is not r .....

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2. The only effective ground in this appeal is against confirmation of addition of ₹ 8,33,192/-. This is second round of litigation. In earlier round, the issue was restored by the Tribunal to the file of Assessing Officer (AO) for de novo assessment. The AO made addition on the basis that no evidence in support of assessee s claim was filed. The assessee preferred an appeal before the ld.CIT(A), and the ld.CIT(A) dismissed the appeal on the ground that the assessee has not furnished the r .....

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t it was incumbent upon the assessee to prove the expenditure by filing supporting evidences. But the assessee in the present case has grossly failed to do so. 4. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. We find that the AO observed that the issues raised by the AO in the original assessment order dated 08/12/08/2014 still stood unsupported. It was observed that the genuineness of the transaction of the la .....

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R of the Appellant sought adjournment and the case was adjourned to 17/06/2015 17/06/2015 - Nobody attended the hearing. 07/07/2015 17/07/2015 By Speed Post AR of the appellant sought adjournment and the case adjourned to 28/07/2015 - 28/07/2015 - AR of the appellant sought adjournment and the case was adjourned to 29/07/2015. - 29/07/2015 - Nobody attended and the case was adjourned to 11/08/2015. - 11/08/2015 - AR of the appellant sought adjournment and the case was adjourned to 25/08/2015. 4. .....

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On appeal of the appellant, the CIT(A), Ahmedabad-VIII, vide order dated 09/11/2012, has confirmed the addition. Against the order of CIT(A), on appeal of the appellant, the Hon'be IT AT in ITA No. 476/Ahd/2013 dated 31/10/2013 has restored back for de-novo adjudication to the file of the AO for deciding the matter afresh, after making necessary verification and allowing due opportunity of hearing to the appellant. 2.4. During the course of set aside assessment proceedings, the AO issued va .....

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erifiable in absence thereof. Thus, the AO has made the addition of the original amounts which have been subjected to addition in the original assessment order. 2.5. In the appellate proceedings, the various letters were issued to the appellant calling for the furnishing of the information's /. written submissions but no compliance was made. 2.6. Having considered the facts and submissions, it is apparent that the appellant has not submitted any details and copies of bills vouchers in suppor .....

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. Thus, the claims made by the appellant towards labour expenses were held to be non - genuine and fictitious and only concocted transactions to claim the deduction only. Therefore, the AO's action for making the disallowance is found correct and justified. Although several opportunities were granted by the AO and also by this office, but has totally failed to provide the supporting evidences in respect of the claims. Thus, the additions made by the AO are confirmed. The related grounds of a .....

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