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TMI Blog2022 (9) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... responding expenses which were claimed in the return of income. However, the onus lies upon the assessee to furnish the necessary documentary evidences in support of the claim made in the income tax return. If the assessee fails to discharge the onus, there is no remedy available to the revenue to disallow the claim of the assessee. Nevertheless, in the interest of justice and fair play we are inclined to give one more opportunity to the assessee to produce the necessary documentary evidence in support of his contention before the AO. Hence, the ground of appeal raised by the assessee is allowed for the statistical purposes. - Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e determination of total income as made by him and thereby violated the principals of natural justice. 6. The Ld. CIT(A) erred in not considering that the Ld. A.O. has erred in not giving any notice against propose determination of total income as made by him and thereby gave no opportunity to the assessee for invocation a provisions of section 144A and deprived the assessee to have the benefit of valuable guidance of Joint CIT Sir, though statutorily provided. 7. The assessment order passed is bad in law deserves annulment. 8. The Ld. C1T(A) has erred in law as well as on facts in confirming addition of Rs. 9,73, 562/- . The same needs deletion. 9. The Ld. CIT(A) has erred in law as well as on facts in confirming ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sources in the manner as detailed below: Gross Income 11,33,515/- Lease expenditure under Section 57 9,73,562 /- Balance Income 1,59,953/- 4.1 However, the assessee during the assessment proceedings failed to furnish the details of the expenses for Rs. 9,73,562/- claimed under Section 57 of the Act. Therefore, the AO disallowed the same and added to the total income of the assessee. 5. Aggrieved assessee carried the matter before the Ld. CIT(A) who confirmed the order of the AO by observing as under: 5.1 There cannot be any dispute that if any assessee has claimed deduction of any expenditure onus is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir nature itself receipts falling under income from other sources did not require much expenditure barring the exception of interest expenditure, which is not there in the present case. The case laws referred by the appellant are not going to help him as there is no evidence of any systematic business activities in the present case. Alternate claim of appellant of estimating income u/s 44AD cannot be granted in present situation when there is no evidence of any business activities being undertaken by the appellant. The appellant has not revealed the real nature of the income received on the basis of which any estimate of possible expenditure can be made. In such circumstances I do not find any fault in the AO's action of rejecting the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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