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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
O R D E R Per Bench This assessee’s appeal for A.Y. 2017-18 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/ NFAC/S/250/2023- 24/1057759832(1) dated 07.11.2023 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act).
Case called twice. None appears at assessee’s behest. We accordingly proceed exparte.
Learned Sr. D.R. invited our attention to the lower appellate discussion in pages 2 & 3 wherein CIT(A)-NFAC has confirmed the assessment findings, inter alia, disallowing assessee’s 80% salary and equal percentage of transportation Nambiattukudi Rappel Joy charges amounting to Rs.5,17,200/- and Rs. 11,20,048/- respectively. She vehemently supported the same that it was the assessee’s onus only to plead and prove all the relevant facts under these heads of salary and transportation, etc. She could hardly rebut the fact that both the lower authorities are very fair in accepting 20% of the corresponding claims. Meaning thereby that the impugned expenses stand accepted in principle and the only exception thereto is that of the estimated disallowance in which forms the subject matter of adjudication before us.
We find that both the lower authorities have not given any basis for rejecting the assessee’s impugned claims @ 80%. The fact also remains that it was the assessee onus only to support the same by filing cogent evidence(s) including recipients’ details etc. Be that it may, in light of the fact that there are no comparable cases quoted in the lower authorities’ respective findings, we deem it appropriate to restrict the impugned disallowance(s) @ 20% subject to rider that it shall not be treated as a precedent. Ordered accordingly.
Delay of 30 days in filing the instant appeal is condoned as per assessee’s pleadings in condonation petition.
This assessee’s appeal is partly allowed in above terms.