RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2021-22 dated 08.11.2024, viii. The appellant assessee has stated that, the assessee does not have any transactions with Mr Vinod during the assessment year. To verify the contentions of the appellant assessee the LD AO had also sent a notice u/s 133(6) of the Income Tax Act, 1961 to Mr Vinod dated 29.11.2022, but Mr Vinod did not file any response to the above said notice to the Assessing officer. ix. The appellant assessee has also not provided any evidence, details/letter which the assessee may have sent to the GST Authorities that, he does not have any transaction with the above party i.e. Mr Vinod. The onus to prove the transactions with the above party is also on the appellant