2022 (12) TMI 1452

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....f the authorities below by observing that the assessee failed to file any documentary evidence in support of the expenses claimed against the income shown in the income tax return. Now the assessee by way of this miscellaneous application contends that there is a mistake apparent from the record in the order of the ITAT insofar the gross total income of the assessee cannot be made subject to tax without allowing the corresponding expenses. To this effect, the assessee has also relied on certain judgments. 3. At the time of hearing, it was noticed that the learned AR in his written submission has contended that the ITAT in the identical facts and circumstances in the case of Shri Naranrai Rambhai Zala for the assessment year 2011-12 in IT....

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....the supporting evidences against the income shown under the head other sources except making the statement time and again that he has incurred expenses against the income shown under the head other sources. Even before us the assessee has not brought any material on record about the expenses as claimed by him before the learned CIT-A. Admittedly, the primary onus lies upon the assessee to provide the necessary details in support of his contention. But the question arises if the assessee fails to discharge the onus, what should be the action of the authority below while framing the assessment. In such an event, the assessment has to be made ex parte to the assessee but in scientific manner and on the rational basis. What the AO has done in t....

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....e of the learned CIT-A in the absence of necessary details. 5.3 For instance, if the impugned income shown under the head other sources represents the income from interest out of the own interest free fund available with the assessee, then the question of making the deduction of the corresponding expenses under the provisions of section 57 of the Act does not arise. But this fact has to be established which could have been done easily by the authorities below by writing a later to the bank for collecting the information under the provisions of section 133(6) of the Act. But it has not been done so but the entire blame has been put on the head of the assessee without carrying out necessary verification to appreciate the facts in the right....