VIJAY CHIMANLAL NAYYAR,MUMBAI vs. INCOME TAX OFFICER 32(3)(5), MUMBAI

This is an appeal filed by the assessee. The relevant assessment year is 2012-13. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-44, Mumbai [in short ‘CIT(A)’] and arises out of completed assessment u/s 144 of the Income Tax Act 1961, (the ‘Act’).

The ground of appeal

The Ld. CIT(A) erred in confirming the addition of Rs.3,92,457/- being disallowance of 25% of expenses claimed by appellant in his return of income. 4. The appellant request to delete the addition confirmed by the CIT(A). 3. Briefly stated, the facts of the case are that the assessee filed his return of income for the assessment year (AY) 2012-13 on 03.09.2012 declaring total income of Rs.5,58,930/-. The Assessing Officer (AO) vide order dated 27.03.2015 framed the assessment u/s 144 of the Act computing the income at Rs.54,77,413/-. The additions made by the AO include (i) cessation of liability of Rs.45,26,029/- and (ii) disallowance of Rs.3,92,457/- on account of various expenses. The AO had to resort to the assessment u/s 144 because of non-compliance on the part of the assessee. 4. Aggrieved by the order of the AO, the assessee filed an appeal before the Ld. CIT(A). We find that again there was non-compliance by the assessee before the Ld. CIT(A). Therefore, the appeal filed by the assessee was dismissed. 5. Before us, the Ld. counsel of the assessee files a Paper Book (P/B) which contains inter alia copies of confirmations and copy of affidavit. It is submitted by him that these documents could not be filed by the assessee before the AO as well as Ld. CIT(A) because of health problems of the appellant and these additional evidence may be admitted for adjudication.