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 justification for entertaining the appeal because the unexplained expenditure made by the petitioner was confirmed by the proposed vendor of the property who is none other than a Priest who has stated that the agreement for sale of property was with the appellant and that all the payments were made 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 has contracted for purchase of the property and who provided the money for the transaction. Consequently we dismiss the appeal. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms