2019 (6) TMI 611

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..... asons, they had produced only the ledger before the tribunal in proof of such payment, which was not accepted by it. We give a chance to the appellant to prove its case. But we make it clear that they have to establish this case before the tribunal in a summary manner from the disclosed documents. There is no scope of any long drawn procedure of producing further documents adducing oral and docume .....

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..... ade by the Assessing Officer. The tribunal in its judgment and order dated 19th January, 2018 set aside this order of the Commissioner (Appeals) holding that without supporting documents, this head of expense ought not to have been allowed. Learned Counsel appearing on behalf of the appellant submits that his client's accounts are audited, payments were made by cheque and duly debited out of the .....

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..... ng drawn procedure of producing further documents adducing oral and documentary documents etc. If on the basis of the available evidence, the tribunal is able to convince itself that the above expense was actually incurred by the assessee and allowable, it will pass an appropriate order. Otherwise, it will simply re-affirm its order dated 19th January, 2018. We set aside the order of the tribuna .....

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