TMI Blog2017 (6) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... there were any such documents, they should have been described in the memo of appeal and copies thereof enclosed. That has not been done. The impugned order of the AT does not suffer from any legal infirmity - appeal dismissed - decided against appellant. - ST.APPL. 33/2015 - - - Dated:- 29-5-2017 - S. Muralidhar And Chander Shekhar, JJ. For the Petitioner : Sh. P.K. Sharma, Advocate For the Respondent : Mr Anuj Aggarwal, ASC with Ms Deboshree Mukherjee, Advocates ORDER 1. These are the two appeals filed by the Assessee under Section 81 of the Delhi Value Added Tax Act, 2004 ( DVAT Act ) directed against the common order dated 6th April, 2015 passed by the Appellate Tribunal, Value Added Tax ( AT ) dismissing the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,518/- has been added which he had taken into the DVAT 16 (the first three quarter returns already lying with the department), but failed to recall on the day of survey and the same being exempted from tax has no relevance in the trading stock and hence, rejected the revision of trading account the reason of alleged shortage in stock by the said job work amount; ii) That some of the goods worth ₹ 2,68,469/- at sample display was alleged not to have been counted at the time of physical survey of goods and perhaps this issue cannot be settled at the objection hearing level as this alleged omission has not been supported by any document; iii) The objector has also been found with the cash shortage by ₹ 4,93,220/- and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the Appellant had submitted books of accounts, purchase bills etc in proof of the left out stocks; copies of bills in support of the job work charges; medical record of Mr. Balkrishan Julka that included the cash of ₹ 5 lakhs (alleged shortage in cash) for his medical exigency. He always brought with him some cash on a daily basis while coming to the shop. He submitted that even otherwise, such heavy cash was not kept in the shop and was always taken by Mr. Balkrishan Julka to his residence for safe keeoing every evening. Further, receipt of cash against sale in the shop and the cash of ₹ 5 lacs was deposited with the Appellant s bank account on 27th January, 2012. It is submitted that going only by the recorded statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plea of the Appellant about the shortage of closing stocks were produced before the VATO. It is one thing to say that documents were produced and another to indicate precisely which of the documents produced explained the shortage of stock. 12. Learned counsel for the Appellant sought some more time for the above purpose. Considering that nowhere in the memo of appeal is it averred that such documents despite being produced were overlooked by the OHA and the AT, the Court is not inclined to grant any more indulgence to the Appellant. Further, if indeed there were any such documents, they should have been described in the memo of appeal and copies thereof enclosed. That has not been done. A broad sweeping statement that all the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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