TMI Blog2022 (12) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the assessee, then the question of making the deduction of the corresponding expenses under the provisions of section 57 of the Act does not arise. But this fact has to be established which could have been done easily by the authorities below by writing a later to the bank for collecting the information under the provisions of section 133(6) of the Act. But it has not been done so but the entire blame has been put on the head of the assessee without carrying out necessary verification to appreciate the facts in the right perspective. Thus, we are of the view that the ITAT has also passed the order without appreciating the facts and upheld the order of the authorities below. Thus, we are of the view that the order of the ITAT suffers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out allowing the corresponding expenses. To this effect, the assessee has also relied on certain judgments. 3. At the time of hearing, it was noticed that the learned AR in his written submission has contended that the ITAT in the identical facts and circumstances in the case of Shri Naranrai Rambhai Zala for the assessment year 2011-12 in ITA No. 477/RJT/2017 has sent the matter back to the AO for fresh adjudication as per the provisions of law after giving the reasonable opportunity of being heard to the assessee. Thus, the learned AR prayed before us to recall the order passed in the case of the assessee as there is a mistake apparent from record. 4. On the other hand, the learned DR opposed to recalling of the order of the ITAT as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary details in support of his contention. But the question arises if the assessee fails to discharge the onus, what should be the action of the authority below while framing the assessment. In such an event, the assessment has to be made ex parte to the assessee but in scientific manner and on the rational basis. What the AO has done in the present case, he has made the disallowance of all the expenses without carrying out the necessary verification in order to appreciate the facts despite having the power under the provisions of law. There is nothing arising from the order of the authorities below what was the actual nature of income from other sources. This fact has not been appreciated by the authorities below on the reasoning tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d which could have been done easily by the authorities below by writing a later to the bank for collecting the information under the provisions of section 133(6) of the Act. But it has not been done so but the entire blame has been put on the head of the assessee without carrying out necessary verification to appreciate the facts in the right perspective. Thus, we are of the view that the ITAT has also passed the order without appreciating the facts and upheld the order of the authorities below. Thus, we are of the view that the order of the ITAT suffers from the mistake apparent from record as it was given without appreciating the fact about the exact nature of the income. 5.4 At this juncture, it is also important to note that the ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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