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2022 (11) TMI 876 - AT - Income TaxBogus purchases - Certain parties did not respond to the enquiries made by the A.O. u/s 133(6) - HELD THAT:- We find that in respect of the purchases made and to prove the genuineness of the purchases, assessee had placed on record copy of the bill which shows the bill number, vehicle number through which it was transported and it also bears the stamp of the check post. The assessee has also placed on record copy of the Certificate issued by the Commercial Taxes Department, Bhiwadi, Government of Rajasthan which evidences the purchases made by the assessee company. The conclusion of the A.O. that the Certificate issued by Commercial Tax Department evidencing the purchase of goods by the assessee is not based on any cogent evidence. No enquiry has been made by the A.O. to justify his conclusion that the bills are not genuine. When the bills were available with the A.O, he could have made necessary enquiries. We, therefore, find that the disallowance of purchases being not genuine as it is an accommodation entry, is not supported by any cogent reasons and is more in the nature of surmises and conjectures. We find the Coordinate Bench of Delhi Tribunal in the case of M/s. Varun Beverages Ltd., New Delhi [2019 (9) TMI 1673 - ITAT DELHI] after relying on the decision of GP International Ltd. [2009 (12) TMI 33 - PUNJAB AND HARYANA HIGH COURT] held that mere fact that certain parties did not respond to the enquiries made by the A.O. under section 133(6) would not by itself be sufficient to warrant addition of expenses in connection with which the enquiries were made under section 133(6). - Considering all we are of the view that A.O. was not justified in making the impugned addition. We, therefore, direct the A.O. to delete the addition made by him. Appeal of assessee allowed.
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