TaxTMI 
TaxTMI 
2019 (10) TMI 984
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.... (hereinafter referred to as 'Act'). 2. None came present on behalf of the assessee. No application seeking adjournment was also filed before us despite notice of hearing being duly served on the assessee. The appeal was, therefore, proceeded to be decided on merits. 3. The grounds raised by the assessee read as under: "1. That the Ld.Commissioner of Income Tax(Appeals) has erred in law as well as on facts in upholding the addition of Rs. 9,00,000/- made by disallowing the expenditure incurred on improvement of property which is arbitrary and unjustified. 2. That the explanations and evidence placed on record has been brushed aside without appreciating the same in the correct perspective and as such the addition u....
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....ame were duly recorded in his books. Therefore, the invoices were sufficient evidence of the work done. The Ld.CIT(A) forwarded the assessee's submissions to the AO for his comments .The same are reproduced at para 4.1 of the CIT(A)'s order, wherein the AO stated that nothing new has been stated by the assessee in his submissions. He further stated that a letter had been sent to the contractor to produce his income tax return, the copy of account of the assessee maintained by him and the original cash receipts issued by him to the assessee, but the same could not be served on the contractor being returned by the postal authorities with the remarks "incomplete address". The AO further noted that the assessee had been asked to give complete a....
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.... shop was made through a local contractor at a settled rate. Contractor used own material on completion of a particular segment, contractor raised his invoice on the basis of measurement of the work so completed. payments were made to the contractor Ld AO has not specifically commented on points i to ix and xi and xii on points . as regards point x Ld AO states : "Moreover, this office has sent a letter vide No. 154 dated 15.06.2018 to Sh. Bhupinder Singh, Labour Contractor, Village Sanour, Patiala to produce Income Tax return, copy of account of Sh. Charanjit Singh and original cash receipt vouchers issued The Ld AO sent a letter addressed to Shri Bhupinder Singh, Village Sanour And the same has been returned by the postal authoritie....
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....Contractor. But till date nobody attended nor any address has been provided by the assessee. Singh had migrated to England (U.K.) in the year 2011. The appellant produced a "A certificate to this effect that he had been carrying on the above activity of contract job work and had migrated to England since 2011, has been obtained from his father, Shrl Jagir Singh. " "this enquiry has been attempted after a gap of almost 8 years from the period when the job was got executed... the Ld. A.O. did not make any move for the verification thereof during the assessment proceedings I have also examined the copy of the bills purported to have been raised by the contractor and the bills are 14 in number and made on a computer. Further a....
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....egards to being invoices or cash receipts, lack revenue stamps, do not give any detailed description of the work done is apparent from the discussion supra. However that the Ld. AO did not make any enquiries with regards to the existence of the contractor and His accounting of the receipts during assessment proceedings is also matter of record. While there is some merit in the appellant's submission that 8 years have elapsed since the so called work was done; in the first instance the expenses were made during the previous year relevant to the assessment year and the initial burden of proof to establish the improvements was on the appellant which he, in my considered opinion failed to discharge. Merely making entries in books o....