TMI Blog2019 (7) TMI 1662X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income Tax Rules, a mere perusal of the order of the Ld.CIT(A) shows that no additional material was filed. CIT(A) simply referred to the documents filed before the AO and observed that the documents submitted clearly proves goods under dispute has been received by the assessee and exported. It does not spoke anything about the additional material. The details of invoice and the details of transport by lorry are available before the AO as well as Ld.CIT(A). Having furnished the details of the purchase invoice and the details of lorry before the Assessing Officer, this Tribunal is of the considered opinion the assessee has discharged its onus. Therefore the burden of proof shifts on the shoulders of the Revenue. The material availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer for reconsideration. 3. On the contrary, Shri S. Sridhar, the Ld. Counsel for the assessee submitted that there is no additional material filed before the Ld.CIT(A). All the materials were filed before the Assessing Officer. Referring to the order of this Tribunal in the first round of litigation, the Ld.Counsel for the assessee submitted that this Tribunal by an order dated 08.05.2015, remitted back the matter to the file of the Assessing Officer. Referring to the Paper-book, the Ld. Counsel for the assessee submitted that the assessee has furnished the details of the lorry and the date of invoice before the Assessing Officer. The very same details were filed before the Ld.CIT(A). There is no fresh material fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of invoice and the details of transport by lorry are available before the Assessing Officer as well as Ld.CIT(A). Having furnished the details of the purchase invoice and the details of lorry before the Assessing Officer, this Tribunal is of the considered opinion the assessee has discharged its onus. Therefore the burden of proof shifts on the shoulders of the Revenue. The material available on record clearly establishes that there was purchase and export. Therefore the Ld.CIT(A) has rightly deleted the addition made by the Assessing Officer. This Tribunal do not find any reason to interfere with the order of the Ld.CIT(A), accordingly the same is confirmed. 6. In the result, the appeal of the Revenue is dismissed. Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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