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TMI Blog2019 (8) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the opinion that the tribunal has taken a very plausible view. It has inter alia recorded that the assessee was unable to produce evidence to prove its case. In our view, the revenue was under no obligation to prove the negative, the onus of proof being on the assessee. Mr. Murarka filed a compilation to show that his client had produced evidence before the lower adjudication authority bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is only one question of fact involved in this appeal. The question is whether the persons disclosed by the appellant assessee rendered services to them and were paid commission. We have scrutinized the impugned order of the tribunal. In paragraphs 17 and 18 thereof, the tribunal has succinctly narrated the submissions of the revenue as well as of the assessee. From paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusions of the CIT (A) are unsustainable. In the absence of any evidence to show that services were in fact rendered by the persons to whom the Assessee paid commission, all these considerations fade into insignificance. The CIT (A) has proceeded under the assumption that it is the revenue that has to prove that service were in fact not rendered by the person to whom commission was paid. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to produce evidence to prove its case. In our view, the revenue was under no obligation to prove the negative, the onus of proof being on the assessee. Mr. Murarka filed a compilation to show that his client had produced evidence before the lower adjudication authority but it was not considered by them. We have not even looked into the compilation for the reason that we do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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