TMI Blog2010 (2) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... ical Miles in the international waters. The oil is imported from Singapore and Malaysia and is supplied to fishing trawlers on the high seas. The Government of India has appointed businessmen as facilitators who can import and supply oil to the fishing trawlers. The assessee here in is one of the facilitators. The transactions of sale of MGO/HSD are recorded in the document called Bunker Delivery Receipt (BDR), which is signed by the Master of the bunker (representative of oil supplying company), skipper of the trawler (customer) and representative of the facilitator (employee of the assessee). On the basis of the BDR, the assessee herein collects its dues from the owners of the trawlers on the shore. The assessee makes remittances from out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Addition sustained by Ld CIT(A) ₹ 3,28,865/- 3.1 The Ld AR submitted during the course of hearing that he is not pressing the second issue urged in the assessment year 2004-05 relating to the addition of ₹ 3,28,865/- and hence the same is dismissed as withdrawn. As stated earlier, the assessment of the assessment year 2004-05 has been completed u/s 143(3) and not u/s 153A as submitted before us. Hence the question of validity of the assessment u/s 153A for the assessment year 2004-05 does not arise at all in the absence of any assessment done u/s 153A. Hence the said ground is irrelevant to the year under consideration and consequently the same is also dismissed. 3.2 The only issue in the appeal of the assessee fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of those documents to the assessee for his rebuttal. In other years also, the AO framed assessment on the basis of the documents which were not confronted with the assessee. In the order dated 12-12-2008 passed by us in the assessee s own case in ITA No.485 496/Vizag/2007 relating to the assessment year 2001-02, it was observed as under: At the appellate stage also, the department chose not to furnish the documents relied upon by them to draw adverse conclusions against the assessee. On the contrary, the assessee has independently obtained the confirmation letters from the suppliers which were not disproved by the assessing officer. The assessee has placed a copy of order passed by this bench in its own hand for assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the addition made by the assessing officer on the basis of documents which were not put to the assessee are liable to be deleted. 4.2 The ground raised in the assessment year 2000-01 and the additions relating to the transactions with M/s Sin Soon Hock in the assessment year 2004- 05 have been made by the AO pertain to the validity of relying on the documents collected behind the back of the assessee and which were not confronted with the assessee for his rebuttal. The department, for the reasons best known to them, is not ready to furnish the copies of the documents to the assessee. In the case of the assessee in other years, the Tribunal has already taken a view that revenue cannot place their reliance on the documents which they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of account and the quantity of purchases and sales were reconciled. Before us also, the Ld AR contended that there no denial of fact of receipt of impugned goods and its consequent sales and the said receipt and sales were included in the Profit and Loss account and also in the quantity statement. It was further contended that when the sales is accepted, the assessee has to provide for the corresponding purchases and accordingly the assessee has passed the journal entry. We agree with the contentions of the assessee. Hence consistent with the view taken in other years, we reverse the order of Ld CIT(A) relating to the estimation of difference gross profit of ₹ 3,28,865/-. However, we notice from the record that the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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