Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Shri J. Sudhakar Reddy & Shri Aby T. Varkey]
Per J. Sudhakar Reddy, AM: This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-4, Kolkata [‘CIT(A)’ for short] dated 28.02.2019 u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short) for AY 2014-15. 2. None appeared on behalf of the assessee despite issue of notice by RPAD. The notice despatched was returned by the Postal Authorities with the remark ‘Left’. Under these circumstances, we dispose off the case ex parte qua the assessee on merits.
Heard the ld. DR.
The assessee has not appeared before the ld. CIT(A) despite numerous opportunities. There also the notice was returned back by the Postal Authorities with comment ‘Moved’.
A perusal of the assessment order demonstrates that the expenditure in question is not fully supported by proper bills and vouchers and hence an ad hoc disallowance has been made under the head ‘Sale Promotion Expenses’ and ‘Office Expenses’. The only pleading before us is that, the books of account are audited and hence the disallowance is bad in law. The burden of proof is on the assessee to prove its claims of 2 Assessment Year: 2014-15 M/s. AGR Automobiles Pvt. Ltd. expenditure with evidence before the AO. This is not done. So we find no infirmity in the order of the ld. AO.
Under the facts and circumstances of the case, we are of the considered opinion that this order of ld. CIT(A) calls for no inference. The disallowance is justified under the facts and circumstances of the case.
In the result, the appeal of the assessee is dismissed. Kolkata, the 18th March, 2020. [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 18.03.2020 Bidhan Copy of the order forwarded to:
M/s. AGR Automobiles Pvt. Ltd., 1st Floor, 3A, Garstin Palace, Kolkata-700 001. 2. ACIT, Circle-4(1), Kolkata.
CIT(A)-4, Kolkata. (sent through e-mail)
CIT-
CIT(DR), Kolkata Benches, Kolkata. (sent through e-mail)By order