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TMI Blog2015 (10) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... whose addresses were furnished to him. In such circumstances we are of the view that disallowance was rightly made but however considering the facts stated hereinabove we are of the view that the disallowance made by the Assessing Officer is on a higher side. Thus disallowance of ₹ 4 lacs would meet the ends of justice and therefore we accordingly direct the disallowance be restricted to ₹ 4 lacs. - Decided partly in favour of assessee. - I.T. A. No. 2148/AHD/2010 - - - Dated:- 27-8-2014 - SHRI G.C.GUPTA SHRI ANIL CHATURVEDI, JJ. For the Appellant : Shri Mitesh. S. Modi, A.R, For the Respondent : Smt. Sonia Kumar Sr, D.R. ORDER Per: Anil Chaturvedi: 1. This appeal is filed by the Assessee against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oks of accounts, bank statements, income tax records, etc. of all the job workers/labourers and thus, discharged the burden lies upon the appellant fully to prove the identity and the genuineness of the labour charges actually paid to the labourers and hence, such addition made purely on presumption, guesswork and allegation of unexplained/bogus labour charges is otherwise, bad in law, unwarranted of facts and against unrebutted explanations, authentic, believable and acceptable evidences adduced by the appellant and hence, unjustified. 4. Before us ld. AR submitted that though the Assessee has raised two grounds but the only effective ground is with respect to disallowance of labour charges and therefore both can be considered together. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ney which was received by them from Assessee on account of labour payments were transferred to account of few different persons instead of being withdrawn of cash for payment to labourers. It was also noticed by the A.O that the money which was transferred by the so called labour contractors to the account of third parties were ultimately transferred either to the bank account of Mr. Tushar Sheth or was withdrawn in cash by one Shri Satish Rathod. To verify the genuineness of labour payments summons u/s.131 of the Act were issued to the parties. A.O noted that Assessee did not produce the first 3 parties listed serial no. 1 to 3 for verifying the genuineness and creditworthiness of the labour charges but assessee however submitted the accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bank account and no cash was withdrawn to make the payment to actual worker. From labour contractor money were transferred to third parties and finally either transferred to account of M/s. Tushar N. Sheth or was withdrawn in cash by one Shri. Satish Rathod as is evident from the instruments provided by the Bank. It was also established by the AO that Shri. Satish Rathod is directly connected with the appellant Considering the above facts these expenses cannot be allowed as genuine business expenditure of the appellant. This ground of appeal is dismissed. 6. Aggrieved by the order of Ld. CIT(A), Assessee is now in appeal before us. 7. Before us. Ld A.R. reiterated the submissions made before A.O and Ld. CIT(A). He further submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been controverted the Revenue. We also find that A.O in the assessment order has noted that Shri Lila Ram Devasi has stated to have received the bearer cheque in his bank account and thereafter the cash was withdrawn and paid to the labourers. In the present facts we find that though the Assessee has submitted the explanation but has also not fully proved the expenses and at the same time the Revenue has also proceeded to make the disallowance on an estimated basis. We further find that the Assessing Officer had made no enquiry in the case of 2 parties whose addresses were furnished to him. In such circumstances we are of the view that disallowance was rightly made but however considering the facts stated hereinabove we are of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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