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2021 (8) TMI 273 - AT - Income TaxBogus expenses - Rejection of books of accounts - compliance have not been given by the transporter parties to whom notices u/s 133(6) of I.T. Act were issued - transportation expenses pertaining to parties as bogus only on the basis of non-compliance made by these parties to the summon issued by the Assessing Officer u/s. 131 - HELD THAT:- It is undisputed fact that as per the material on record these two parties were existed at the given addresses. In this regard, it is observed that Assessing Officer has neither taken any steps to enforce the attendance of these parties in view of non-compliance of the summons nor made any further investigation on the basis of bank account showing the payment made by the assessee to these two parties and also not asked any detail from the assessee pertaining to the particulars of trucks deployed for transportation by these two parties. AO has not taken any action u/s. 271A(1)(c) of the Act as per which if any person to whom summon is issued u/s. 131(1) either to attend to give evidence or produce books of account or other documents at a certain place and time, omit to comply, he can be penalized u/s. 272A(1)(c) of the act. Looking to the above facts and circumstances, we consider that the Assessing Officer has neither initiated any proceedings to enforce the attendance of thee two parties in compliance to the summon issued nor contradicting the other evidences i.e. copy of bank account, invoices etc., therefore, the decision of the ld. CIT(A) to sustain the impugned addition is not justified. - Decided in favour of assessee.
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