Vayudoot Security Services Private Limited, New Delhi vs. ACIT Circle-26(1), New Delhi
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 8089/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Feb 2020AY 2016-17
Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2016-17 Vayudoot Security Services Private Vs Acit, Limited, Circle-26(1), 2209, Kucha Alam Chand, New Delhi. Chandni Chowk, New Delhi. Pan: Aaacv4575E (Appellant) (Respondent) Assessee By : Shri Ajay Wadhwa, Advocate Revenue By : Smt. Sushma Singh, Cit-Dr Date Of Hearing : 29.01.2020 Date Of Pronouncement : 20.02.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29Th July, 2019 Of The Cit(A)-19, New Delhi, Relating To Assessment Year 2016-17. 2. Although A Number Of Grounds Have Been Raised By The Assessee, They All Relate To The Order Of The Cit(A) In Confirming The Addition Of Rs.13,89,71,528/- Out Of ‘Salaries, Wages & Bonus’ & Rs.2,65,48,736/- Out Of ‘Gift & Business Promotion Expenses.’
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Smt. Sushma Singh, CIT-DR
Section 142(1)Section 37(1)
…ex Court that in order to claim that an expenditure falls u/s 37(1), the burden of proving the necessary facts in that connection is on the assessee. Similarly, the Hon’ble High Court of Guhawati in the case of Assam Pesticides and Agro Chemical vs CIT (1997) 227 ITR 846 held that it cannot be said that even if the taxpayer does not produce any evidence in support of the claim for allowance, the ITO himself independently is to collect evidence and decide that the allowance claimed is baseless having regard to the legitimate business needs of the assessee. It is for the taxpayer to establish by evidence that a par…
