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Facts
The assessee filed an appeal against the order of the Addl./JCIT(A) for AY 2015-2016. The assessee's adjournment application was rejected, and the appeal was disposed of on merits.
Held
The Tribunal upheld the order of the Addl./JCIT(A) dismissing the assessee's appeal. The assessee failed to provide satisfactory evidence to substantiate expenses before any authority.
Key Issues
Whether the assessee has substantiated the claimed expenses with satisfactory evidence before the tax authorities.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A), Aurangabad, dated 28.03.2025 for the Assessment Year 2015-2016. 2. An adjournment letter has been filed and Shri Abhay Roy from the office of the ld. AR appeared but without uniform. Consequently, the adjournment application stands rejected and the appeal of the assessee is disposed off on merits.
A perusal of the order of the ld. Addl/JCIT(A) shows that the ld. Addl./JCIT(A) has dismissed the appeal of the assessee wherein in para 7.9 he has categorically held that he has followed the judicial pronouncements and there is absence of any satisfactory evidence. Even before the Tribunal, no evidence has been filed. A perusal of the assessment order also shows that the assessee has failed to prove whether the expenditure claimed by the assessee are actually expended wholly or 2 exclusively for the purpose of business or not. As the assessee has not been able to substantiate the expenses with evidence and as the assessee has not been able to produce any evidence before the ld. Assessing Officer or the ld. first appellate authority or even before the Tribunal, I find no reason to interfere in the order of the ld. Addl./JCIT(A) and the same is upheld and appeal of the assessee is dismissed.
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 17/07/2025. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 17/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यापपत प्रयत //// (