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TMI Blog2012 (9) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... to the AO for giving opportunity to the assessee to produce necessary books in order to do proper verification. No parity in facts and circumstances in this year and in the earlier years. Case remand back to AO - ITA No.3189/Del./2011 - - - Dated:- 17-7-2012 - SHRI U.B.S. BEDI, AND SHRI A.N. PAHUJA, JJ. Assessee by : Sh. P.N. Shastri Sh. M.P. Rustogi, Adv. Revenue by : Shri S.K. Upadhyay, Sr. DR ORDER PER U.B.S. BEDI, J.M. This appeal of the department is directed against the order of the CIT (A)-I, New Delhi dated 30.03.2011, relevant to assessment year 2007-08, whereby deletion of addition of Rs.2 crores made on account of unaccounted sales for the year under consideration after rejecting the books of account ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) The assessee was asked to produce the ledger account of Vehicle Repairs Maintenance of Rs.5,52,590/- along with vouchers. The Ld.AR submitted that the ledger account was shown but for reasons best known to the Assessing Officer, he has stated to the contrary. Further that a copy of the ledger account of the Vehicle Repairs Maintenance of Rs.5,52,590/- is enclosed in the paper book and the original ledger is available for inspection. It was pointed out by him that the narrations in the account even gave the cash memo Nos. etc. for each payment establishing that they were duly supported and written in a proper manner. It was also submitted that the books were subjected to tax audit u/s 44AB of the I.T. Act, 1961 and so sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. And Ld.CIT(A), after reproducing held-portion in ITAT s order in the case of assessee for 2006-07, concluded to delete the impugned addition by holding as under: Submissions of the appellant have been considered. It is apparent that the Assessing Officer has framed his order for assessment year 2007-08 on the basis of the assessment order for assessment year 2006-07, a year in which survey was conducted by the Department. The same was deleted in appeal for assessment year 2006-07 after calling for a remand report in that year. The deletion has been upheld by the ITAT. There are no fresh material of findings in this year. Considering these I have no hesitation in deleting the addition of Rs.200 lakhs. 6. Against such deletion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to produce the wages register etc. and assessee was granted an hour s time and as they were granted an hour s time since there was long distance of 15 kms. between the tax office at Jhandewalan Extension and the assessee s place at South Extension, Part I and the travel time taken for one side itself is about 45 minutes in normal time. So, it was to be kept in mind that in the year 2009-10, the roads in Delhi were dug up extensively for the Common Wealth Games, as a result of which the time taken was much longer. In other words, the return trip was to take about 3 hours at minimum. Therefore, the assessee could not comply with the direction, despite the best of its intensions. Ld.AR also submitted that the assessee is required to pay ESI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee, as recorded by the Assessing Officer in the assessment order, but assessee failed to explain or adduce any material or evidence in this regard. Further, assessee has stated before the Assessing Officer that he neither maintains any stock register nor has been able to provide any details in this regard and moreover, in the absence of the details of purchases, Assessing Officer rightly observed that sales could not be verified. Assessee has also itself stated that bills for around 25% of the sales are kept and rest of the sales are in cash. During the course of assessment proceedings various defects were found in the books of the assessee, which remained to be explained. So, it has been rightly observed that assessee is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee to produce necessary books in order to do proper verification, but the entire addition has been directed to be deleted by Ld.CIT(A), wherever, there is no parity in facts and circumstances in this year and in the earlier year. In order to apply decision of earlier year, facts and circumstances should be similar and identical, but here we find variation in this regard also. Therefore, keeping in view the entirety of facts, circumstances and material on record and in the light of observations as made above, we are of the opinion that neither order of CIT(A) nor of Assessing Officer could be held to be just and proper. As such in the interest of justice and to have fair play in the matter, we find it just and appropriate to set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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