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TMI Blog2017 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) is set aside in terms of directions noted above. The appeal of the revenue is allowed for statistical purpose. - I.T.A. No.2306/Ahd/2012, I.T.A. No.2376/Ahd/2012, And I.T.A. No.1909/Ahd/2013 - - - Dated:- 26-4-2017 - SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER For The Appellant : Shri James Kurian, Sr. D.R. For The Respondent : None ORDER PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : These three connected appeals have been filed by the Revenue and assessee are directed against the order of the Commissioner of Income Tax(Appeals)-I, Ahmedabad, dated 13/08/2012 (for ITA No.2306 2376/Ahd/2012) 17/05/2013 (for ITA No.1909/Ahd/2013) for the Assessment Year (AY)2008-09. In this case, several notices were given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justment bills and had not delivered any goods like oil cakes or any other items mentioned in the bill. That vehicle numbers written in the bills were also fictitious. 5. In Para 3.5 and 3.6 and finally in Para 3.8 of the assessment order the Assessing Officer has stated that no proofs like registers/challans/transporters/suppliers were produced by the assessee in support of the purchase claimed to have been made from M/s. Vishal Traders. 6. Bogus purchases were made by the assessee from M/s. Vishal Traders. This was proved by the statements recorded of the proprietor of Vishal Traders of Virpur whose proprietor Shri Dharmendra J. Pandya in the statement recorded by the department on 09/07/2008 and 26/09/2008 he admitted that he had i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to the Assessing Officer his pattern of deposit in bank account of Vishal Traders followed by immediate cash withdrawal is in consonance with the statements of Shri Dharmendra J. Pandya and Madanlal L. Shah that only bogus bills were issued. 11. Finally addition on account of bogus purchases were made ₹ 1,86,84,105/- and unexplained cash deposit in bank A/c. of ₹ 94,50,000/- were made. 12. Against the said order assessee preferred first statutory appeal before the learned CIT(A), who partly allowed the appeal of the assessee. 13. In the statement of facts assessee stated that during the survey no incriminating documents found from the possessions of the assessee. The appellant belongs to quite ordinary family w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directions noted above. The appeal of the revenue is allowed for statistical purpose. 17. In the result, appeal filed by the revenue is allowed for statistical purpose. 18. Now we take up the Assessee s appeal in ITA No.2376/Ahd/2012 for A.Y.2008-09. The assessee has taken following grounds of appeal:- (i). The learned CIT(A) has erred in law and on facts in confirming the addition of ₹ 46,71,026/-. (ii). The learned CIT(A) has erred in not appreciating the fact that the learned ACIT had violated the principles of natural justice by not serving the letter dtd. 08/10/2010 to the appellant as per which the date of cross examination of Dharmendra Pandy and Madanlal was fixed on 15/10/2010 and further no supplying the copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eality of business and confirming the addition, ignoring the settled principle of income tax law that it is the real income which is taxable under the Act. (iv) The learned CIT(A) has erred in confirming the rejection of the books of accounts by the learned ACIT on the grounds of inflation of expenses to suppress the profit earned from the business and making the assessment without reference to any concrete evidence. 19. For the parity of reason in ITA No.2306/Ahd/2012. The captioned appeal ITA No. 2376/Ahd/2012 is also set aside. 20. In the result, appeal filed by the assessee is allowed for statistical purpose. 21. Now we take up the Assessee s appeal in ITA No.1909/Ahd/2013 for A.Y.2008-09. The assessee has taken followi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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