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Facts
The assessee filed an appeal challenging the disallowance of business expenses amounting to Rs 20,50,000. The assessee failed to appear on multiple hearing dates and did not provide documentary evidence to substantiate the expenses claimed. The Tribunal noted that the assessee had also not cooperated with the CIT(A) despite opportunities.
Held
The Tribunal held that the assessee failed to adduce any documentary proof for the claimed expenses. Since the assessee did not present any evidence or arguments, and had not appeared, the appeal was proceeded ex-parte. The Tribunal found no reason to interfere with the orders of the lower authorities.
Key Issues
Whether the disallowance of business expenses claimed by the assessee is justified and whether adequate documentary evidence was provided to substantiate the claim.
Sections Cited
250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI
Before: HON’BLE SHRI SANDEEP GOSAIN
Assessee by None Revenue by Shri Vithal Machindra Bhosale, Sr. DR Date of Hearing 16.12.2024 Date of Pronouncement 18.12.2024 आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 15.07.2024, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / (‘Ld. CIT(A)’), for the assessment year 2018-19. The CIT(A) erred in confirming the disallowance Business expenses claimed by the assessee amounting to Rs 20,50,000 in ROI against the Business Income earned. The AO erred in not appreciating the fact that the assessee during the course hearing submitted Bank Statements Credit Card Statement evidencing the nature of expenses and source of payment 2 Rajashri Rajesh Kovil, Mumbai
At the time of hearing, none appeared on behalf of the assessee when the case was called. From the records, we noticed that on the previous occasions also none appeared on behalf of the assessee. However, on the last hearing the assessee had filed an application for seeking adjournment and the matter was posted for hearing today but again none appeared on behalf of the assessee when the case was called, which shows that assessee is not interested in pursuing the present appeal, therefore assessee is proceeded ex-parte. On the contrary, the Ld. Ld.DR present in the court is ready with the arguments, therefore I have decided to proceed with the hearing of the case ex-parte.
The assessee has raised solitary ground of appeal thereby challenging the disallowance of business expenses. But after hearing Ld. DR and going through the records, I noticed that assessee had not adduced any documentary proof that expenses claimed, have been incurred in connection with earning remuneration from the firm before the AO. Therefore the claim of expenses was found to be not justifiable. Even before Ld. CIT(A), the assessee has not cooperated, in spite of the fact that numerous opportunities were granted by Ld. CIT(A). Therefore in the absence of any assistance or documentary evidences to support the claim of the assesee, the appeal filed by the assessee was also dismissed.
3 Rajashri Rajesh Kovil, Mumbai
Now before me, none appeared on behalf of the assessee and since no documentary evidences have been filed before the revenue authorizes to substantiate the claim raised by the assessee. Even before me, the assessee neither submitted any response nor submitted any details. Therefore, I find no reasons to interfere into the orders so passed by the Ld. CIT(A). The assessee has neither rebutted nor controverter the decision rendered by Ld. CIT(A) therefore, I find no reasons to deviate from the findings so recorded by the revenue authorities, accordingly the grounds of appeal raised by the asesssee stands dismissed.
In the result, the appeal filed by the assessee stands dismissed with no order as to cost.