2019 (8) TMI 896

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..... And Mrs. S. Roy. Chowdhury, Adv. ORDER The Court : This is an intended appeal under Section 260A of the Income Tax Act, 1961 from the judgment and order of the tribunal dated 11th May, 2016. There is only one question of fact involved in this appeal. The question is whether the persons disclosed by the appellant assessee rendered services to them and were paid commission. We have scr....

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....of the view that the reasons given by the CIT (A) are irrelevant considerations. We agree with the contentions put forth by the revenue in the table given above, that the conclusions of the CIT (A) are unsustainable. In the absence of any evidence to show that services were in fact rendered by the persons to whom the Assessee paid commission, all these considerations fade into insignificance. The ....

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....order of the tribunal. We are of the opinion that the tribunal has taken a very plausible view. It has inter alia recorded that the assessee was unable to produce evidence to prove its case. In our view, the revenue was under no obligation to prove the negative, the onus of proof being on the assessee. Mr. Murarka filed a compilation to show that his client had produced evidence before the lowe....