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TMI Blog2012 (9) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer made addition of Rs.2 crores in the declared income of the assessee against which assessee preferred appeal raising various grounds and pleas including that adequate opportunity has not been allowed to the assessee to furnish relevant material and evidence. As such, order of the Assessing Officer is not only unjust and improper but is violative of set principles of law. Moreover, the basis for arriving at the turn over determined and addition made are also not supported by relevant material and record. So, it was urged for deletion of the addition made by the Assessing Officer. 3. It was further submitted by Ld.AR of the assessee that each year is separate unit for assessment and evidence in one year cannot automatically be pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return. Thus, it cannot be said that the ledger account was not there earlier also. (3) The assessee was asked to produce the details of the depreciation claimed of Rs.7,10,252/- and to produce the original bill of the car purchased during the year. The Ld.AR submitted that the details of the depreciation claimed in terms of sections 43 and 32 of the I.T. Act, 1961 have been shown in the Fixed Assets Schedule of the Annual Accounts (Balance Sheet and P&L A/c for the year and also the Tax Audit Report which were submitted along with the return and which are enclosed in the paper book submitted to your kind self. A photocopy of the Retail Invoice No.002851/06-07 for Rs.15,62,000 issued by Capital Cars Pvt. Ltd., in the name of Bengali Swee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended that CIT(A) has just considered and accepted the submissions of the assessee even without referring the same to Assessing Officer or seeking his objections or comments to delete the impugned addition, which action is not only contrary to facts on record but also against provisions of law. The Assessing Officer made addition of Rs.2 crores on account of unaccounted sales for the year under consideration after rejecting the book result in view of facts and circumstances of the case giving valid reasons and specifically mentioning defects, non-cooperative attitude of the assessee and not complying with the specific notice despite various opportunities to the assessee, but Ld.CIT(A) has just accepted the appeal of the assessee to delete t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is evident from the ESI challan copies and in the provident fund return, the names etc. of the employees their annual salaries and the PF payments for each of them are there. It was observed that the wages paid for the year reconciled with the wages debited in the P&L A/c. The remaining reasons given for rejection of book results was that there was a survey on the assessee on 10.11.2005, relevant to assessment year 2006-07 and that the department had made an addition of Rs.200 lakhs in assessment year 2006-07 after rejection of book results. Therefore, going by the findings in assessment year 2006-07, the book results were rejected and an addition of Rs.200 lakhs was made in assessment year 2007-08 also. 7.2 So, by placing various documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer applying survey calculations in the earlier year as the basis to conclude that the assessee has disclosed only 34.76% of his total sales before the department. Considering these facts and in view of various defects, addition of Rs.2 crores was made and in appeal proceedings, assessee has specifically stated that books and documents demanded could not be produced because only one hour's time was given to the assessee whereas there is a considerable distance and it was not practically possible to produce such books and documents within the given time which was very short. So, it can be inferred that assessee has not been given adequate opportunity to produce necessary papers and documents, but Ld. CIT(A) taking note of this fact and r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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