2019 (6) TMI 1039

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....R This appeal by Assessee has been directed against the order of Learned CIT(A)-9, New Delhi, Dated 15th May, 2018, for the assessment year 2013-2014, challenging the disallowance of Rs. 1 lakh out of labour charges and addition of Rs. 2 lacs an account of sundry creditor Sri SN Gupta. 2. The facts of the case are that assessee has shown labour charges of Rs. 2,17,500/-. The assessee was ask....

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....e any documentary evidences to substantiate the claim of labour charges. It was noted that it is well settled Law that onus is on the party to adduce cogent evidence in respect of the claim. Therefore, addition of Rs. 1 lakh was confirmed. Further, as regards additions of Rs. 2 lakhs, it was noted that assessee has merely furnished confirmation of the ledger account in respect of Shri S.N. Gupta. ....

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....our expenses because assessee claimed deduction. The onus upon assessee has not been discharged. Thus, the Orders of the authorities below were justified in disallowing the labour expenses. This Ground of appeal of assessee is dismissed. 6. As regards cash credit of Rs. 2 lakhs, Learned Counsel for Assessee submitted that he has filed affidavit of the creditor Shri S.N. Gupta Dated 12th Februar....

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.... evidences to prove all the three conditions of Section 68 of the Income Tax Act, 1961. Though the assessee filed affidavit, confirmation and bank statement of the creditor before the Tribunal, but, no steps have been taken by the assessee to make prayer for admission of the additional evidences. No reasons have been given as to why the same were not filed before the authorities below. Therefor....