2009 (11) TMI 333

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.... remand by the Tribunal remanding the matter again to the Assessing Officer on the ground that the Tribunal has no justification to do so. We have heard standing counsel appearing for the Revenue and Sri P. Balakrishnan, counsel appearing for the respondent. 2. The respondent was admittedly engaged in civil construction work. In the course of verification of books of account for the year 2001-02,....

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.... called for and examined 30 persons. None of the creditors examined proved the assessee's case. Consequently the Assessing Officer reported that the claim is bogus. Even though the Commissioner of Income-tax (Appeals) dismissed the appeal, the assessee went in further appeal before the Tribunal. The Tribunal also concluded that the assessee's case is bogus and in spite of such a finding entered by....

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....Appeals) was considerate in giving an opportunity to the assessee to prove cash credits before the officer. However, once the assessee failed to establish the same before the officer in the course of pendency of appeal before the Commissioner of Income-tax (Appeals), there is no justification for the Tribunal again to remand the matter. Further the Tribunal's order amounts to shifting of burden to....