2025 (6) TMI 1063

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....assed by the Income Tax Appellate Tribunal, A - Bench, Kolkata (the Tribunal) in ITA/380/Kol/2013 for the assessment year 2009-10. 2. The assessee has raised the following substantial questions of law for consideration : "(i) Whether payment by cheque and subsequent reflection of the same in the ledger establish the verity of the expenses under the Income Tax Act, 1961? (ii) Whether payment by formal banking transactions and subsequent reflection of the same in the Books of Accounts duly audited is a sufficient proof to establish the genuineness of the expenses? (iii) Whether the Tribunal erred in coming to the conclusion that expenses duly recorded in ledger and payment through bank does not establish the genu....

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....nal in ITA/380/Kol/2013 and the Tribunal by order dated 19.1.2018 partly allowed the revenue's appeal. In so far as the claim made by the assessee for expenses incurred towards leveling and fencing, the Tribunal held that mere production of ledger account and payment by way of cheques would not suffice and for such reason, upheld the order passed by the assessing officer and reversed the findings of the CIT(A). 6. The assessee filed an appeal before this Court in ITA/43/2019 and by judgment dated 9.4.2019 the order passed by the learned Tribunal dated 19.1.2018 was set aside on one issue and the Tribunal was directed to determine the issue upon hearing the parties within a time frame. On demand to the learned Tribunal, the matter was tak....

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....rved that a chance has to be given to the assessee to prove its case making it clear that they have to establish the case before the Tribunal in a summary manner from the disclosed documents and there is no scope of any long drawn procedure of producing further documents adducing oral and documentary documents etc. and if on the basis of the available evidence, the Tribunal is able to convince itself that the above expense was actually incurred by the assessee and allowable, it will pass an appropriate order. In the light of the order of remand passed by this Court in the earlier round of litigation, the necessity to file application under Rule 29 of the Applicable Tribunal Rules, 1946 would not arise in the instant case. The learned Tribun....