TMI Blog2015 (4) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... following the decision rendered by this bench of Tribunal in the case of Deepak Popatlal Gala (2015 (6) TMI 944 - ITAT MUMBAI ), we uphold the order of Ld CIT(A) on this issue in deleting the addition - Decided in favour of assessee. Adhoc addition from out of purchases - Held that:- Assessing officer has made adhoc addition only on the reasoning that the assessee has failed to furnish the details. The case of the assessee before the Ld.CIT(A) was that he was having all the relevant details. We notice that the first appellate authority has deleted this disallowance without verifying those details. Since this addition was made for want of evidences and details and since the details, if any, available with the assessee were not examined b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng part of purchase expenditure as unexplained expenditure. During the course of assessment proceedings, the AO asked the assessee to furnish the list of persons from whom the sand was purchased. The AO noticed that the assessee has purchased sand from certain persons who were listed by the Sales Tax Department of Government of Maharashtra as suspicious dealers, who indulged in issuing bogus bills without supplying goods. The aggregate amount of purchases made by the assessee from the parties listed out by the Sales Tax Department of Government of Maharashtra was ₹ 63,87,826/-. Accordingly, the AO proposed to assess the above said amount as unexplained expenditure u/s 69C of the Income Tax Act, 1961 (the Act). The assessee submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated for concealing particulars of income 5. The Ld.CIT(A) noticed that the assessing officer has not disputed the fact of purchase of goods and further they have been duly recorded in the books of account. He further noticed that the assessing officer has made the impugned addition only for the reason that the name of the suppliers finds place in the list of suspicious dealers released by the Sales tax department, i.e., the AO has failed to conduct any further investigation or examination in order to disprove the claim of purchase of sand from the said dealers. The Ld CIT(A) further noticed the assessee has made the payments against the purchases by way of account payee cheques. Accordingly, the Ld CIT(A) came to the conclusion th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. 11. The ld. CIT(A) deleted the addition and hence the Revenue is in appeal before the Tribunal. 12. The ld. DR strongly placed reliance on the order of Assessing Officer. 13. On the other hand, the ld. AR submitted that the additions made in the case of some other assesses on identical reasons have been deleted by the Co-ordinate Benches of the Tribunal in the following cases : a) Ramesh Kumar and Co V/s ACIT in ITA No.2959/Mum/2014 (AY-2010-11) dated 28.11.2014; b) DCIT V/s Shri Rajeev G Kalathil in ITA No.6727/Mum/2012 (AY-2009-10) dated 20.8.2014; and c) Shri Ganpatraj A Sanghavi V/s ACIT in ITA No. 2826/Mum/2013 (AY-2009-10) dated 5.11.2014 In all the above said cases, the Co-ordinate Benches of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the decision rendered by Ld CIT(A) would show that the first appellate authority has analysed the issue in all angles and applied the ratio laid down by the High Courts and Tribunals in deciding this issue. Hence, we do not find any reason to interfere with his order on this issue. 7. In the instant case also, the facts are identical, i.e., the assessing officer has made the impugned addition only on the basis of information given by the Sales tax department, he did not make independent enquiry with the sales tax department, the assessee was not given opportunity to cross examine the officials of sales tax department, the evidences furnished by the assessee to prove purchases of sands and its movement were not disproved, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee before the Ld.CIT(A) was that he was having all the relevant details. We notice that the first appellate authority has deleted this disallowance without verifying those details. Since this addition was made for want of evidences and details and since the details, if any, available with the assessee were not examined by the tax authorities, we are of the view that this issue requires to be restored to the file of the AO. Accordingly, we set aside the order of Ld CIT(A) on this issue and restore the same to the file of the assessing officer with the direction to examine the same afresh. The assessee is also directed to furnish all the details that may be called for by the AO on this issue. 10. In the result, the appeal filed by the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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