Ita/1071/2009 Of Shri.m.r.somarajan,Amba Rubber Industris v. The Commissioner Of Income Tax,Kottayam

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 11TH AUGUST 2009 / 20TH SRAVANA 1931 ITA.No. 1071 of 2009() ---------------------- ITA.655/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- SHRI.M.R.SOMARAJAN, AMBA RUBBER INDUSTRIES, THAMPALAKKADU, KANJIRAPPALLY. BY ADV. SRI.P.BALAKRISHNAN (E) RESPONDENT(S): --------------- THE COMMISSIONER OF INCOME TAX, KOTTAYAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 11/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &C.K.ABDUL REHIM, JJ. ....................................................................I.T. Appeal No.1071 of 2009 ....................................................................Dated this the 11th day of August, 2009. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant. We do not find any justificationfor entertaining the appeal because the unexplained expenditure madeby the petitioner was confirmed by the proposed vendor of the propertywho is none other than a Priest who has stated that the agreement forsale of property was with the appellant and that all the payments weremade by him. The appellant's plea is that he is only benami for others.However, strangely he could not produce the person for whom he hascontracted for purchase of the property and who provided the moneyfor the transaction. Consequently we dismiss the appeal. C.N.RAMACHANDRAN NAIRJudge C.K.ABDUL REHIM Judge