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TMI Blog2022 (1) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... This act of Id. A.R. self explains the fact that all notings on above said incriminating document is related to expenses incurred on marriage of appellant. Thus, after above detailed discussion, it is very clearly that this is not a rough paper as claimed by the appellant. It is an incriminating document which has been from the premises of the appellant. This paper has undisclosed details of marriage expenses incurred by the appellant which were not recorded in the books of account. It is established preposition of law u/s 132(4A) 292C of the Act that incriminating document found during search belongs to the person from whose custody it was found and the details of entries mentioned therein are true/correct. Appellant has not brought out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with remark left without address by the Postal Authority. The assessee has not provided any changed address to the Registry. Therefore, the appeal is being decided in the absence of the assessee and on the basis of material available on record and after hearing Ld. CIT DR. ITA No.2856/Del/2018 [Assessment Year : 2008-09] 4. Now, we take up the ITA No. 2856/Del/2018 [Assessment Year : 2008-09] wherein the assessee has raised following grounds of appeal:- 1. That the CIT(A) has erred in upholding the addition of ₹ 5,00,000/- on account of Expenditure incurred on foreign Travelling without going into the submission or supporting documents filed. 2. That the CIT(A) has erred in upholding the addition of ₹ 33, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the foreign travelling expenses of ₹ 5 Lakhs and the expenses of ₹ 33,95,000/- noted at page No.12 of Annexure A-1 which was recovered during the search action. 6. Aggrieved against the ex-parte order, the assessee filed an appeal before Ld.CIT(A), who after considering the submissions, confirmed the addition made by the Assessing Officer and dismissed the appeal of the assessee. 7. Aggrieved against this, the assessee is in appeal before this Tribunal. 8. Ground No.1 of assessee s appeal is against the confirmation of addition of ₹ 5,00,000/- made on account of expenditure incurred on foreign travel. 9. Ld.CIT DR supported the orders of authorities below and submitted that the assessee grossly failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In response, Id. A.R. only reiterated that this is a rough paper and appellant does not know about these entries and relied upon case laws mentioned above. In absence of any cogent submission from Id. A.R., it remained unexplainable that paper under consideration is a rough sheet and does not relates to the assessee. In this regard, it is Seen from the upper portion of paper that a word wedding was written which has struck out later. The date of wedding is written as 25.11.2007 When, ld. A.R. was called upon to provide date of marriage of Shri Piyush Tiwari, he could not come out with any documentary evidence. Then, undersigned has gone through the submission given by the appellant for foreign travelling expenses. It was submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. Therefore, undersigned is of the view that AO has rightly addition of ₹ 33,95,000/- on this account. Hence, addition of ₹ 33,95,000/- is hereby confirmed, this ground of appellant is dismissed. 14. The assessee has not brought any material on record, rebutting the above finding on fact recorded by the Ld.CIT(A). In the absence of such material, we do not see any reason to disturb the finding of Ld.CIT(A), the same is hereby affirmed. This ground of appeal is thus, dismissed. 15. In the result, the appeal of the assessee is dismissed. 16. Now, we take up the ITA No. 2857/Del/2018 [Assessment Year 2010-11] wherein the assessee has raised following grounds of appeal:- 1. That the CIT(A) has erred in upholding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounds of appeal:- 1. That the CIT(A) has erred in upholding the addition of ₹ 5,00,000/- on account of Expenditure incurred on foreign Travelling without going into the submission or supporting documents filed. 2. That the authority below has erred in not adjudicating the addition of ₹ 28,90,000/- on account of unexplained cash credit u/s 68 of the IT Act without passing a speaking order on this issue violating the principle on natural justice. 3. That the authority below has erred in not adjudicating the addition of ₹ 6,20,700/- on account of undisclosed income on account of entries, without passing a speaking order on this issue violating the principle on natural justice. 4. That the appellant reserve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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