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

आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 266/GTY/2024 Assessment Year: 2021-22 Rishi Agarwal ITO, Ward-2(2), Guwahati Vs. (Appellant) (Respondent) PAN: AFRPA5157N Appearances: Assessee represented by : Sanjay Mody, FCA. Department represented by : Kausik Ray, JCIT. Date of concluding the hearing : 26-Mar-2025 Date of pronouncing the order : 24-June-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: 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

Assistant Registrar ITAT, Kolkata Benches Kolkata