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TMI Blog2017 (10) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... his norm while making assessment in similar type of cases and have accepted the book results shown by the assesses. No infirmity in the order of the CIT(A) while directing the Assessing officer to accept the books results shown by the assessee for this year also and to delete the additions made by the Assessing officer on account of unaccounted profits / unaccounted investment made on estimation basis - Decided in favour of assessee. - ITA No. 384/CHD/2017 - - - Dated:- 26-10-2017 - Shri Sanjay Garg, Judicial Member And Ms. Annapurna Gupta, Accountant Member Appellant by: Shri Pawan Kumar Sharma Respondent by: Sh. Rajiv Dutta ORDER Sanjay Garg, The present appeal has been preferred by the Revenue against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e days though there was electricity consumption yet no production was shown. He further noted that otherwise on other days, there was also a balance and consistency in consumption of electric units vis-a-vis production of finished goods. He, therefore, observed that it indicated that the daily production recorded by the assessee of the finished goods was not correct and, hence, not reliable. He observed that the data relating to the daily production had not been maintained as per actual production. When confronted in this respect, the assessee explained that the consumption of electricity was dependent on various factors as detailed in his reply which has been reproduced by the Assessing officer in the assessment order. The Assessing office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption of the electricity is within the range of 15% of the yearly average consumption of power, the book results should be accepted. Accordingly, its book results were accepted for the assessment year 2013-14. It was, therefore, pleaded that its book results for the assessment year 2012-13 should also be accepted and consequently, the addition should be deleted. The Ld. CIT(A) got verified from the Assessing officer the above contentions of the assessee which was reported to be correct by the Assessing officer. The Ld. CIT(A) thereafter held that once an issue has been decided on merits in a subsequent year, it would not be appropriate to take a different view for the year under consideration. He, therefore, relying upon the report o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een deliberated by the ITAT Chandigarh Bench of the Tribunal in the case of ITO v Shri Harpreet Singh, Mandi Gobindgarh, wherein the Tribunal vide order dated 1.8.2017, has upheld the order of the CIT(A), observing as under:- 6. ..At the outset, the Ld. DR has brought to our knowledge that on identical issues, wherein the additions made by the Assessing officer on estimation basis as discussed above were upheld by the concerned CIT(A), the assessees preferred appeals before this Tribunal and this Tribunal vide its common order dated 14.2.2017, passed in a bunch of about 85 appeals in the case of M/s Modi Oil General Mill, Mandi Gobindgrh and Others in ITA No. 149/Chd/2016 and Others while observing that consequent to the report of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the above facts and circumstances, we do not find any infirmity in the order of the CIT(A) while directing the Assessing officer to accept the books results shown by the assessee for this year also and to delete the additions made by the Assessing officer on account of unaccounted profits / unaccounted investment made on estimation basis as discussed above. The order of the CIT(A) is, therefore, upheld. 7. Since the facts and issue involved in this appeal is identical to that in the case of ITO Vs. Shri Harpreet Singh, ITA No. 912/Chd/2017 (supra), therefore, we not find any infirmity in the order of CIT(A) and accordingly we uphold the same. 8. In the result, the appeal of the Revenue is hereby dismissed. Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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