TMI Blog2014 (1) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities had not even rejected the books of the assessee even while finding the claim as genuine transaction to be bogus – There was no error in the order of the Tribunal - No substantial question of law arises – Decided against Revenue. - ITA 399/2013 - - - Dated:- 22-1-2014 - S. Ravindra Bhat And R. V. Easwar,JJ. For the Appellant : Mr. Rohit Madan, Sr. Standing Counsel. For the Respondent : Through: None. ORDER Mr. Justice S. Ravindra Bhat (Open Court) 1. The Revenue claims to be aggrieved by an order of the Income Tax Appellate Tribunal (ITAT) dated 30.11.2011 in ITA No.3136/Del/2010. It is urged that the findings of the ITAT in the facts and circumstances of the case are perverse. The Revenue seeks to urge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows: 8. At page Nos. 39 to 45, a copy of letter dated 28.02.2008 by the assessee to the AO has been made available. In this letter at page No.40, it was pointed out to the AO that no statement can be recorded on oath during the course of survey u/s 133A of the Act and such statements has no evidentiary value. It has been further pointed out that the assessee has already retracted such statements when it was submitted in response to the notice issued u/s 148 of the Act. At page No.46 has been placed copy of letter dated 12.12.2008 of the assessee addressed to the AO enclosing the sales-tax return as filed by Shree Laxmi Industrial Corporation for the FY under consideration before the sales-tax authorities showing that purchases ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a party not known to the assessee or a hostile witness is involved and further that the onus for cross-examination does not lie with the department but lies with the assessee who allegedly made purchases in his books of accounts from the said concerns. We do not agree with such finding of the Ld. CIT(A) as onus lies on the department to establish that the claimed purchases were not genuine since the allegation of books purchases was levelled by the department and primary evidence in the form of the relevant documents were made available by the assessee in support of the genuineness of the claimed purchases made from Shree Laxmi Industrial Corporation. The onus to establish that the same were bogus was thus shifted to the department. In any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that it was retracted, the discussion quoted above would show that the ITAT took note of the materials before the AO and the CIT (A), which included the assessee s books of accounts as well as the Sales Tax records of Shree Laxmi Industrial Corporation. These established firmly and conclusively that the claim of the assessee that it had purchased goods from Shree Laxmi Industrial Corporation were borne out. The ITAT also noted and we agree with that approach entirely - that the income-tax authorities had not even rejected the books of the assessee even while finding the claim as genuine transaction to be bogus. 6. Having regard to the conspectus of the circumstances, we are of the opinion that the impugned order does not disclose an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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