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TMI Blog2023 (6) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ly reproduced the appraisal report and has not undertaken any analysis of the seized materials. Even the hard disk with the working copy was not seen by the AO. The seized material had neither been opened nor examined. The expert report also failed to point out that the software was hardware specific . HELD THAT:- In the impugned order the ITAT has concluded that the CIT(A) was right in holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is taken up by a separate notice and is disposed of along with ITA No.27 of 2023 by this common order. 2. The present appeals by the Revenue is directed against the judgment dated 26th September, 2022 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) dismissing the appeals IT(SS)A No.77/CTK/2019 and IT(SS)A No.79/CTK/2019 for the assessment years (AYs) 2012-2013 and 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked as BDJC-27 and CWJ-12 which were non digital evidence like loose sheet bunch marked as BDJC-21, which were duly verified and confronted to the assessee before completion of assessment proceedings. 4. This Court has heard the submissions of Mr. Radheshyam Chimanka, learned Senior Standing Counsel for the Revenue. 5. The Assessee is a partnership firm engaged in the business of jewellery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile stating this fact, the AO provided a soft copy of the hard disk and pen-drive to the CIT (A). The ITAT has noted in the impugned order that the AO has simply reproduced the appraisal report and has not undertaken any analysis of the seized materials. Even the hard disk with the working copy was not seen by the AO. The seized material had neither been opened nor examined. The expert report also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee for his rebuttal. 7. In the impugned order the ITAT has concluded that the CIT(A) was right in holding that the additions made in the all three AYs was in total violation of the principles of natural justice and that the additions have been made clearly on estimate basis. 8. With there being concurrent findings on fact by the both the CIT(A) and ITAT and there being clear violatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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