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TMI Blog2017 (8) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... Natasha Sangwan, Advocates, For The Department : Sh. T. Vasanthan, Sr. DR ORDER These are the appeals filed by the separate assesses against the respective order of the Ld. CIT(A), both dated 26.10.2016 and pertains to assessment year 2012-13. Since the issues involved in these appeals are common and identical, hence, the same were heard together and are being disposed of by this common order for the sake of convenience, by dealing with ITA No. 6591/Del/2016 (AY 2012-13). 2. The grounds raised in the Assessee s appeal (ITA NO. 6594/DEL/2016) (AY 2012-13) read as under:- 1. That Ld. CIT(A) in the facts of the case has erred in law in upholding the estimation of income for Hanuman Gram Udyog Mandai done by the AO on the basis of dumb documents which were not taken into possession from the assessee and were even impounded against law from a person who was not authorized and not in his presence. 2. The Ld. CIT(A) in the facts of the case has erred in law and fact in confirming income from Brick kiln Hanuman Gram Udyog Mandai of appellant without any evidence or any material as the AO computed thee income arbitrarily by estimating the same without confronting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the principle on the basis of which Govt. of Haryana fixed lump sum VAT tax keeping in view the capacity of the Brick kiln. iv) That estimation of turnover was bad due to application of same sale rate for whole of the year ignoring the fact that sale price depends on demand and supply and the rate of bricks are even fixed by the State Government for several purposes. 8. The Ld. CIT(A) in the facts of the case erred in not allowing deduction for shortage in production and sale @ 15% as allowed in cases of the other Brick kiln in the locality. 9. That the Ld. CIT(A) has erred in upholding the charging of interest as consequential without appreciating that interest is not chargeable when income is estimated on presumptive basis u/s 44AD or-on best judgment. 10. The above grounds are without prejudice to each other. 11. That the petitioner craves leave to add, amend or rescind any ground of appeal on or before hearing the appeal. In theses circumstance it is prayed that the appeal may kindly be accepted as prayed for and all the additions may be deleted. 3. The grounds raised in the Assessee s appeal (ITA NO. 6591/DEL/2016) (ay 2012-13) read as under:- 1. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the mode of computation of the income, confirmed by the Ld. CIT(A), is bad in law and against facts on the following reasons: i) That the sale price applied to different quality of the bricks is quite excessive, arbitrary and against the facts and ignoring the rates of the local market for the year. ii) That the gross turnover was worked out on the basis of dumb documents, which did not pertain to business of the appellant and even the AO has concluded in his order that nothing can be deduced completely from the impounded documents. iii) That estimation of total income was even against the principle on the basis of which Govt. of Haryana fixed lump sum VAT tax keeping in view the capacity of the Brick kiln. iv) That estimation of turnover was bad due to application of same sale rate for whole of the year ignoring the fact that sale price depends on demand and supply and the rate of bricks are even fixed by the State Government for several purposes. 8. The Ld. CIT(A) in the facts of the case erred in not allowing deduction for shortage in production and sale @ 15% as allowed in cases of the other Brick kiln in the locality. 9. That the Ld. CIT(A) has erred in upho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 144A of the Act. The JCIT has directed adoption of NP rate @12% to 14% and AO has applied the said net profit rate and calculated profit of the assessee for the purpose of computation of income, which the Ld. CIT(A) has confirmed. With regard to calculation by the AI on account of wastage on accounts of weather, rains etc., the Ld. CIT(A) has directed that calculation should be made @5% additional amount on account of wastage from the total turnover of the assessee and partly allowed the appeal of the assessee. Aggrieved with the Ld. CIT(A) s order, assessee is in appeal before the Tribunal. 5. At the time of hearing, Ld. A. R. of the assessee has filed P. Book having pages 1- 40 in which the A. R. has attached the copy of notice u/s. 142(1) dt. 21.12.12; copy of reply dated 15.1.13 of notice u/s.142(1); copy of ITR, Computation, balance sheet and trading and P L account of Shakuntla Lamba filed for AY 2012-13; copy of Audit Report alongwith balance sheet and trading and profit and loss a/c for 2012- 13; copy of application dated 28.3.15 to JCIT u/s. 144A with reasons regarding excessive and arbitrary assessment by AO; copy of directions issued by JCIT to AO u/s. 144 dt. 28.3.15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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