AADARSH LADDHA, LEGAL HEIR OF KAILASH CHAND LADDHA,KOLKATA vs. ITO, WARD 37(1), , KOLKATA
आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
आयकर अपील सं/ITA No.1049/KOL/2025
(नििाारण वर्ा / Assessment Year :2015-2016)
Aadarsh Laddha
(Legal Heir of Kailash Chand Laddha)
31 Giri babu Lane, WB-700012
Vs
ITO, Ward-37(1), Kolkata
PAN No. :AFLPL 9009 A (अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Abhay Roy, clerk of AR
राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, JCIT-Sr.DR
सुनवाई की तारीख / Date of Hearing
: 17/07/2025
घोषणा की तारीख/Date of Pronouncement
: 17/07/2025
आदेश / O R D E R
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.
3. 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.
4. 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 :
आदेशािुसार/ BY ORDER,
(