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TMI Blog2016 (6) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... he remark 'not known, returned to sender' by the Postal Department. On appointed date of hearing i.e. 31.05.2016, none appeared on behalf of the assessee nor any application was moved for adjournment. Accordingly, we proceed to decide the present appeal after hearing the learned Departmental Representative for the Revenue. 3. The assessee has raised several grounds of appeal, which read as under:- 1) On the facts and circumstances of the case and in law the Ld. CIT(A) was not justified in sustaining the addition of Rs. 20,44,172/- without considering properly the submissions made before him. The order of the Ld. CIT(A) being not in consonance with the provisions of S. 250(6) of the Act the addition sustained be quashed. 2) On the facts and circumstances of the case and in law the Ld.CIT(A) was not justified in sustaining the addition of Rs. 4,15,411/- without considering properly the submissions made before him. The order of the Ld. CIT(A) being not in consonance with the provisions of S. 250(6) of the Act the addition sustained be quashed. 3) On the facts and circumstances of the case and in law the Ld.CIT(A) was not justified in sustaining the addition of Rs. 5,93,610/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of bank extract obtained from various banks, the Assessing Officer noted that the assessee had deposited cash in various bank accounts as under:- "HDFC Bank, Branch, Laxmipur A/c No.5810 Rs.18,53,490/- HDFC Bank, Branch, Laxmipur A/c No.1300 Rs.39,200 /- HDFC Bank, Branch, Laxmipur A/c No.577 Rs.3,00,050/- Bank of Maharashtra, A/c No.20159129106 Rs.10,38,000/- SBI, Treasury Branch A/c No .95176 Rs.4,00,000/- Total Rs.36,30,740/-" 6. The Assessing Officer further noted that the bank accounts maintained with HDFC Bank bearing account No.5810 and bearing account No.577 were not shown in the Balance Sheet. The assessee was asked to furnish the copies of all bank accounts together with source of deposits and details of withdrawals on and above Rs. 20,000/-. In response, the assessee stated that he did not maintain any bank accounts other than one stated in the Balance Sheet. The Assessing Officer gave another opportunity to the assessee to explain the source of cash deposits in all the banks. The assessee explained that there was total deposit of Rs. 25,14,396/- in three bank accounts with State Bank of India, Bank of Maharashtra and HDFC, which was deposited ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment proceedings. The CIT(A) observed that it has not been denied by the assessee that he failed to produce the books of account, bills and vouchers. However, the assessment having been completed after considering the submissions of the assessee was completed under section 143(3) of the Act and not under section 144 of the Act. The CIT(A) further observed that it was assessee's responsibility to substantiate any claim made by him. Where he had made claim that sum of Rs. 13 lakhs was received from his father, then onus was upon him to produce his father for examination as his witness. Only after he discharges his onus, the burden shifts to the Assessing Officer. Where the Assessing Officer had allowed several opportunities to the assessee, the CIT(A) held that proper natural justice was done and the addition was upheld. 8. As pointed out by us in the paras hereinabove, the assessee has failed to appear before us though several opportunities have been given. In the absence of any explanation filed by the assessee and in the absence of assessee having produced the books of account to substantiate his claim, we find no merit in the stand of assessee in this regard. The onus was upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld. 11. On perusal of record and the orders of authorities below, we take note of the claim of assessee that his wife was running a sample collection centre at Tawade Hotel . Undoubtedly, the wife of assessee appeared during the course of assessment proceedings and confirmed that she was running the said business, but when she was asked to substantiate her claim, she failed to do so. The said witness is that of assessee and the onus was upon the assessee to prove the veracity of statement by her. The report which was submitted by the Inspector of Income Tax Department was vis-à-vis fact of collection of samples near Tawade Hotel, where the employee said that it was a collection centre of M/s. Vedant Path lab. In view of the assessee having not discharged his onus, we find no merit in the claim of assessee and addition of Rs. 4,15,411/- is upheld. The ground of appeal No.2 raised by the assessee is thus, dismissed. 12. Now, coming to the next addition of Rs. 5,93,610/- under section 69 of the Act. The assessee had purchased the land in district Belgum for total consideration of Rs. 5,55,000/- and including the other expenses, the total investment was Rs. 5,93,610/-. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Rs. 50,000/- by the Assessing Officer, which was confirmed by the CIT(A). The Assessing Officer noted that the assessee in his Profit & Loss Account has claimed various expenses, against which it had neither produced books of account nor any bills or vouchers to establish that the claim was for business purpose. Accordingly, a n adhoc disallowance of Rs. 50,000/- was made out of total expenditure claimed by the assessee. The assessee failed to furnish any information before the Assessing Officer or CIT(A) or even before us vis-à-vis expenditure claimed under various heads and in the absence of same, we find no merit in the ground of appeal No.4 raised by the assessee and the same is dismissed. 17. The grievance of assessee vide ground of appeal No.5 is against the action of CIT(A) in not calling for remand report to consider the factual position properly. There is no merit in the said ground of appeal raised by the assessee in the absence of assessee having established his case of additional evidence, if any, and in the absence of same, we dismiss the ground of appeal No.5 raised by the assessee. 18. The issue in ground of appeal No.6 is against charging of interest u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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