2022 (9) TMI 301

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..... ddition - HELD THAT:- We find that the Assessing Officer has misdirected herself in understanding the Notes to the Accounts. Service Tax liability is liability of the assessee and it is not a case where Service Tax has been collected by the assessee from its customers. We, therefore, do not find any error or infirmity in the findings of the Ld. CIT(A). Ground No. 1 is dismissed. Disallowance o .....

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..... ne Department By : Shri Kanav Bali , CIT - DR ORDER PER N. K. BILLAIYA , ACCOUNTANT MEMBER : - This appeal by the Revenue is preferred against the order of the ld. CIT(A) - 2, New Delhi dated 20.12.2017 pertaining to Assessment Year 2014-15. 2. The grievances of the assessee read as under: 1. Whether on the facts and in the circumstances of the case the Ld. CIT(A) has e .....

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..... n for non-appearance by the assessee or his authorized representative. We are left with no choice but to proceed exparte. 4. The ld. DR was heard at length. Case records carefully perused. 6. Briefly stated, the facts of the case relating to Ground No. 1 are that the assessee has claimed Service Tax payment of Rs. 40,45,470/- which was disallowed by the Assessing Officer on the ground that t .....

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..... that the assessee has not maintained/furnished quantitative details/stock register for goods traded/consumed. 10. The Assessing Officer further observed that the assessee failed to furnish item-wise trading results and quantitative details of opening and closing stock. 11. Before the ld. CIT(A), the assessee strongly contended that daily purchases are made from different suppliers of perisha .....

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..... r. 14. We have carefully perused the assessment order and the order of the first appellate authority. Considering the nature of business of the assessee and considering the fact that items like liquor is sold on the basis of quantity. It cannot be ruled out that the assessee is maintaining stock register. Since the ld. CIT(A) confirmed the disallowance of Rs. 2,03,54,514/-, in our considered op .....

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