2018 (3) TMI 1837

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....A)" was not legally justified in sustaining entire addition made by the Assessing Officer. The findings of Ld. CIT(A), ignoring the facts, are totally against the principles of natural justice. The addition sustained may kindly be directed to be deleted. 2. Because, the Ld. CIT(A), grossly erred in not providing reasonable and sufficient opportunity and as such the order passed by the Ld. CIT(A) is contrary to the established judicial principles." 2. The AO made disallowance of Rs. 5,94,630/- as disallowance of deduction of operating expenses u/s 57 of the IT Act. Addition of Rs. 1.5 lac shown as agricultural income was made treating it as income from other sources. Addition of Rs. 1,90,600/- was made, representing the unexplain....

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....al evidences filed by the assessee. He, however, held as follows: "9. I have considered the appellant's submission, the A.O.'s remand report and the facts available in the assessment order. I find that the appellant has disclosed his income from lecturership. etc. under the head of 'income from other sources', and in his return of income claimed deduction  of operating expenses of Rs. 5,94,630/- under the provisions of section 57(iii) of the Act. A break-up of the operating expenses has been furnished by him during the appeal proceedings but he has not been able to provide evidences in support of the said expenses. The A.O. has confirmed the above finding after examining the appellant's submission ....

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....assing of the impugned order. They, thus, do not serve the purpose of the assessee. 6. We do not find any error in the order of the ld. CIT(A). The assessee has remained unable to explain the operating expenses claimed at Rs. 5,94,630/-. The break-up furnished before the Authorities below has not been supported by any evidence. 7. Apropos the cash deposit of Rs. 1,90,000/- also, no evidence has been furnished. So far as regards the agricultural income of Rs. 1,50,000/-, the position remains much the same, as qua this claim also, no evidence has been filed. So much so, that even in the written submissions filed before the ld. CIT(A), as reproduced hereinabove, no grievance in this regard was raised by the assessee. The ld. CIT(A) has d....