{"id":93522,"date":"2009-11-16T00:00:00","date_gmt":"2009-11-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-c-vijayan-co-on-16-november-2009"},"modified":"2018-08-02T07:54:14","modified_gmt":"2018-08-02T02:24:14","slug":"the-commissioner-of-income-tax-vs-ms-c-vijayan-co-on-16-november-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-c-vijayan-co-on-16-november-2009","title":{"rendered":"The Commissioner Of Income Tax vs M\/S.C.Vijayan & Co on 16 November, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
The Commissioner Of Income Tax vs M\/S.C.Vijayan & Co on 16 November, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 909 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S.C.VIJAYAN & CO.,\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)\n\n                For Respondent  :SRI.P.BALAKRISHNAN (E)\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :16\/11\/2009\n\n O R D E R\n                  C .N. RAMACHANDRAN NAIR &\n                          V.K. MOHANAN, JJ.\n                  --------------------------------------------\n                        I. T. A. No. 909 OF 2009\n                  --------------------------------------------\n              Dated this the 16th day of November, 2009\n\n                               JUDGMENT\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n<\/p>\n
       Appeal is filed by the Revenue challenging the order of remand<\/p>\n
by the Tribunal remanding the matter again to the assessing officer on<\/p>\n
the ground that the Tribunal has no justification to do so. We have<\/p>\n
heard standing counsel appearing for the revenue and Sri. P.<\/p>\n
Balakrishnan, counsel appearing for the respondent.<\/p>\n
       2.  Respondent was admittedly engaged in civil construction<\/p>\n
work. In the course of verification of books of accounts for the year<\/p>\n
2001-02, the assessing officer noticed that the assessee has recorded a<\/p>\n
liability of Rs. 33,50,000\/- as due to 179 persons.            The accounts<\/p>\n
containing this as cash credits were initially explained by the assessee<\/p>\n
as amounts due to various suppliers of country materials. However, in<\/p>\n
the appeal before the CIT (Appeals), the assessee changed the stand<\/p>\n
that the amount represented cash borrowed from workers, each such<\/p>\n
loan is found to be around Rs. 18,000\/- or Rs. 19,000\/- just below the<\/p>\n
                                    2<\/span><\/p>\n
limit of Rs. 20,000\/- borrowal of which requires accpetance of the same<\/p>\n
by cheque or demand draft as provided under Section 269SS of the<\/p>\n
Act. The appellate authority called for a remand report from the<\/p>\n
assessing officer who based on the facts and confirmation letters<\/p>\n
produced by the assessee from the workers called for and examined 30<\/p>\n
persons.   None of the creditors examined proved assessee’s case.<\/p>\n
Consequently the assessing officer reported that the claim is bogus.<\/p>\n
Even though CIT (Appeals) dismissed the appeal, the assessee went in<\/p>\n
further appeal before the Tribunal. The Tribunal also concluded that<\/p>\n
the assessee’s case is bogus and inspite of such a finding entered by the<\/p>\n
Tribunal, the Tribunal remanded the matter again to the Officer for<\/p>\n
giving one more opportunity to the assessee. Even though counsel for<\/p>\n
the respondent contended that the assessee was given opportunity to<\/p>\n
cross-examine the persons examined by the Officer and for this<\/p>\n
purpose, the Tribunal remanded the matter, we are unable to uphold the<\/p>\n
order the Tribunal because burden of proof to explain cash credit is on<\/p>\n
the assessee. The assessee not only failed to prove cash credit but the<\/p>\n
persons from whom the assessee is stated to have borrowed funds<\/p>\n
deposed before the Officer that they have not advanced any such loans.<\/p>\n
When the assessee shifted the stand from country materials purchased<\/p>\n
                                     3<\/span><\/p>\n
to cash borrowals, the bona fides stood disproved there itself.<\/p>\n
However, CIT (Appeals) was considerate in giving an opportunity to<\/p>\n
the assessee to prove cash credits before the Officer. However, once<\/p>\n
the assessee failed to establish the same before the Officer in the course<\/p>\n
of pendency of appeal before the CIT (Appeals), there is no<\/p>\n
justification for the Tribunal again to remand the matter.        Further<\/p>\n
Tribunal’s order amounts to shifting of burden to department to prove<\/p>\n
cash credit which was not explained by the assessee in the assessment<\/p>\n
or in the appeal before the CIT (Appeals). It is seen that the tribunal<\/p>\n
itself could not accept assessee’s explanation. In other words, the<\/p>\n
Tribunal unncessarily remanded the matter only to protract it. We<\/p>\n
therefore allow the appeal by reversing the order of the Tribunal and by<\/p>\n
restoring the assessment confirmed in first appeal.<\/p>\n
                                       (C.N.RAMACHANDRAN NAIR)
\n                                                      Judge.\n<\/p>\n
                                              (V.K. MOHANAN)
\n                                                      Judge.\n<\/p>\n
kk<\/p>\n
4<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court The Commissioner Of Income Tax vs M\/S.C.Vijayan & Co on 16 November, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 909 of 2009() 1. THE COMMISSIONER OF INCOME TAX, … Petitioner Vs 1. M\/S.C.VIJAYAN & CO., … Respondent For Petitioner :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) For Respondent :SRI.P.BALAKRISHNAN (E) The Hon’ble MR. Justice […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-93522","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs M\/S.C.Vijayan & Co on 16 November, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-c-vijayan-co-on-16-november-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S.C.Vijayan & Co on 16 November, 2009 - 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