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TMI Blog2018 (6) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta, CA Shri Madhur Aggarwal, Adv ORDER PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the revenue against the order of the ld CIT(A), Rohtak dated 23.07.2012 for the Assessment Year 2009-10. 2. The revenue has raised the following grounds of appeal:- 1. On the facts and in the circumstances of the case, the CIT(A) has erred in law and in facts in not treating the certified copies of return of income and other documents obtained during course of enquiry u/s 133(6) of the act as genuine and authentic documents and deleting the addition of ₹ 10,29,920/'- made by A.O. on account of the difference in income declared in the actual return filed in the Income Tax office at ₹ 3,01,450/- and in the return filed in the bank at ₹ 13,31,370/- 2. On the facts and in the circumstances of the case, the CIT(A) has erred in law and in facts in not treating the certified copies of return of income and other documents obtained during enquiry u/s 133(6) of the act as genuine and authentic documents and deleting the addition of ₹ 75,98,883/- made by A.O, on account of unsecured loan u/s 68 of the Act. 3. On the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made on account of various expenditure claimed by the assessee as assessee failed to produce the adequate details thereof. Consequently, the assessment u/s 143(3) was passed on 19.12.2011 at ₹ 11079661/-. 4. On appeal before the ld CIT(A), most of the additions were deleted. Therefore, the revenue is in appeal before us. 5. Heard the rival parties. 6. The first ground of appeal is with respect to addition of ₹ 1029920/- deleted by the CIT(A). The second ground of appeal is against the deletion of the addition of ₹ 7598883/- u/s 68 of the Act. The third ground of appeal is against the deletion of the addition of ₹ 1508000/- on account of unexplained source of cash deposits in the bank account. 7. Ground No. 4 is against the deletion of the addition of various expenditure of ₹ 641408/- except the addition of ₹ 1508000/- which is on account of unexplained source of cash deposits of other three additions have been made by the ld AO based on the information obtained u/s 133(6) of the Act from the bank. The ld CIT(A) noted that the assessee has never filed the return of income which was produced by the bank before the ld AO in respect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, H.S. Associates, Chartered Accountants, as the given address was that of Narnaul only. Further, it is surprising to note that return of income was filed on 14.09.2009 when the books of accounts were audited on 11.12.2009, as certified by Harpal Singh. 6.3 The return of income stated to have been filed by the appellant has been e-filed on 29.09.2009 (acknowledgement of form ITR-V in PB page 21). The tax audit was conducted by one Sh. Anil Kumar, C.A. proprietor of M/s Anil Radhe Shyam 85 Co. CAs, 116-R, near Guru Chowk, Model Town, Rewari-123001 with membership no. 509671 on 20.08.2009 (PB page 7-20). The AO should have examined atleast Sh. Anil Kumar, CA who was supposed to have conducted tax audit, as claimed by the appellant, before coming to any adverse conclusion. 6.4 Though the AO stated in the assessment order that the books of accounts have not been produced, it is seen that the appellant furnished details of all expenses debited in the P L a/c before the AO (PB page 57-89), which are nothing but part of the books of accounts. As pointed by the AR, it is seen that the AO, vide order sheet entry dated 13.12.2011 on one hand states that books of accounts hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 is of HDFC Bank, Sadar Bazar, Gurgaon a/c no. 0583133000081 is fully recorded in regular books of accounts a copy of bank account is being enclosed for ready reference and records. All the deposits were made after making withdrawals from regular books of accounts. From the affidavit it is evident that the appellant denied in clear terms that the return of income and other documents obtained from Dena Bank were prepared by him. The AO could not have discarded the affidavit without examining the appellant and bringing adverse material on record. 6.6 From the assessment record it is seen that in response to letter of SBOP, Gurgaon dated 13.09.2011 for verification of the ITRs for the AY 2009-10 2010-11 of the appellant filed with the bank, the AO vide letter dated 16.09.2011 stated that the acknowledgements in respect of the above returns of the appellant have not been issued by this office. Letter written by the AO is reproduced hereunder for ready reference: F.No. ITO/ W-l/NNL/2010-11/1055 Office of the Income Tax Officer Ward-1, Namaul Dated: 16/09/2011 To The Manager State B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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