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TMI Blog2024 (12) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... o meet the test of law and deserves to be quashed. Assessee appeal allowed. - SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER For the Appellant : Sh. Ved Jain, Adv and Sh. Ayush Garg, CA For the Respondent : Sh. Dayainder Singh Sidhu, CIT(DR) ORDER PER BENCH: All the above captioned appeals have been filed by the Assessee for Assessment Years 2010-11 to 2013-14 respectively aggrieved by the common order dated 27/02/2023 passed by the Commissioner of Income Tax (appeals)-3, ( Ld. CIT(A) for short) Gurgaon. 2. The Assessee raised several grounds of appeal, however, the Assessee's Representative argued that an identical assessment order came to be passed u/s 143(3) of the Act for Assessment Years 2008-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on the merits in following manners: 9.2 On merit, we find that Assessing Officer has made addition of Rs. 12,86,416/- treating the sales/purchase made by the assessee as not genuine. It is seen that the Assessing Officer rejecting the books of account maintained by the assessee u/s 145(3) of the Act, made the impugned addition of Rs. 12,86,416/-, inter alia, by observing as under: 3.4 The assessee neither has filed any evidence in response to the query given in the questionnaire nor in response to the show cause letter dated 21.03.2016 in support of his claim of sale/purchase as discussed. In view of the discussion above I am satisfied that the books are not reliable and are hereby rejected u/s 145(3) of the Act, therefore, I hold the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... computing its tax liability. He submitted that the AO by adding gross profit again to the income of the assessee has made double taxation which is unsustainable and unjust in the eyes of law. He submitted that the AO has made the addition by relying on the statements recorded on the back of the assessee without providing an opportunity of cross-examine the same. Relying upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries v. CCE 2015 SCC Online SC 1051 he submitted that no adverse inference could be drawn against the assessee on the basis of statement recorded without giving assessee to cross examine the same. In support of his contention learned counsel also placed reliance on following judgments: - ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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