9911796707
TMI Blog2016 (5) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by the assessee against the professional receipts received from "Resonance Institute", Kota. He has further erred in confirming the said disallowance holding that no evidence in support of claim of expenses was filed ignoring that no adequate opportunity was provided to file the evidence in support of claim of expenses." Similar ground has been made by the assessee in the appeal for A.Y. 2008-09. 2. The assessee filed his return in individual capacity on 10/7/2008 at Rs. 5,01,534/- for A.Y. 2007-08 and on 03/12/2008 at Rs. 9,72,480/- for A.Y. 2008-09. The case for A.Y. 2007-08 was scrutinized U/s 144 read with Section 148 of the Income Tax Act, 1961 (in short the Act) and for A.Y. 2008-09, the case was scrutinized U/s 143(3) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... salary on which substantial tax has been deducted and paid by them. After comparing the similar nature of payment with other persons of other institutions, he came to conclusion that it is colourable device, for which he relied on the Hon'ble Supreme Court decision in the case of Mc. Dowell & Co. 154 ITR 148. He further observed that teachers like the assessee actually worked as full time salaried employees with a coaching Institution but, just for the purpose of remuneration, declared themselves 'professional' in order to get their TDS deduction at much lower rate and also to claim undue expenses to reduce the tax liability further. The work assigned to the assessee by his institute was the main duty of a teacher not a professional, i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence, explanation and clarifications of the assessee. Viewed in above context, the consultancy agreement of the appellant with the Resonance has been examined. It is seen that the above agreement is between the institute and Shri Amay Pandey has been stated to be consultant. The assessee is involved in carrying out various duties as per clause 2.3 regarding advising the institute in designing the course structure of the chemistry' for IIT- JEE aspirants and policy formulation with regard to student in take, class size etc. along with other activities including teaching as mentioned in the Clause 2.3 of the agreement. Further, as per Clause 7.3, it has also been noted that assessee have the own copy right on academic and study mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above receipts of Rs. 12,06,000 are treated as professional receipts while the balance receipts of Rs. 90,000 are treated as salary receipts as AO has mentioned that Form No. 16 had been issued to the assessee for the above payment while the assessee has not filed any submission or evidence to show that they are not the salary receipts. ii. As regarding the claim of the expenses of Rs. 7,94,673, it has been pointed out by the assessee that in spite of the repeated opportunities given to the assessee, assessee has not given any evidence, explanation or clarification during the assessment proceedings. Even during the appeal, my evidences in support of claim of, the expenses have been filed. The onus lies on the assessee to support the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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