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TMI Blog2022 (9) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... CCOUNTANT 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 erred in deleting the addition made by Assessing Officer amounting to Rs. 40,45,470/- on account o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 the assessee has neither shown collection of Service Tax and payment of Service Tax and there is no mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 perishable items and it is not feasible to furnish quantitative details from the suppliers. But it was strongly contended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture 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 opinion, this should meet the ends of justice. We, therefore, decline to interfere with the findings of the ld. CIT(A). Groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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