2014 (6) TMI 599

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....der u/s, 143(3) dated 18.02.2008 is wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously erred in law and or on facts in passing the impugned order without considering fully and properly the submissions made and evidence produced by the appellant. 2.1 The Ld.CIT(A) has grievously erred in law and on facts in confirming the addition of Rs. 78520 as unaccounted income to the extent of claim of expenses rejected by him. 2.2 That in the facts and circumstances of the case as well as in law, the Ld.CIT(A) ought not to have upheld addition or Rs.78250 to the extent of claim for expenses disallowed. The ClT(A) has erred in disallowing the claim of expenses without giving cogent reasons ....

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....rejected this explanation of the assessee on the ground that assessee has not furnished any details/vouchers in support of these expenses incurred by him and assessee could not substantiate the fact that the expenses incurred on the receipt of Rs. 8,80,249/- have not been claimed in the regular books of account and made the addition of Rs. 8,80,249/- to the income of the assessee as unaccounted income and the matter was carried by the asssessee to first appellate authority. Ld. CIT(A) directed the AO to verify the claim of salary expenses of Rs. 677,938/- but rejected the claim of balance expenses of Rs. 78,520/-. 6. Further aggrieved now the assessee is in appeal before us. 7. After hearing both the parties and perusing the record, w....

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.... whose PAN and confirmation was also filed during the course of hearing. Hence to the extent of this Rs. 40,000/- the introduction of fresh capital stands explained." 3.1. I have considered the submissions made by the A. R. of the appellant and the observations of me assessing officer in the assessment order. As regards borrowal of Rs.15,000/- from Mr. Rajesh Joshi, A O. observed that no confirmation letter was furnished whereas learned A. R. contends that it was furnished. A.O. may verify the fact. If confirmation letter was furnished addition of said sum shall be deleted. 3.1.2. As regards the claim of Rs 25.000/- being from past savings, it is seen to be a mere claim without anay explanation/justification/evidence. As regards balan....