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TMI Blog2017 (12) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice regularly for which we have to move to Jalpaiguri with records from time to time. Moreover, during this period there was Durga Puja and Kalipuja/Diwali etc. and many of the staff were on leaves also. Thus, it got delayed in processing the case and could not be filed within the due time". Keeping in view the submission made by the Revenue as above, we are satisfied that there was a sufficient cause for the delay of twelve days on the part of the revenue in filing this appeal before the Tribunal. Even the ld. counsel for the assessee has also not raised any objection in this regard. The said delay is, therefore, condoned and this appeal of the Revenue is being disposed of on merit. 3. The issue raised in Ground No. 1 relates to the deletion by the ld. CIT(Appeals) of the addition of Rs. 32,72,600/- made by the Assessing Officer on account of bogus liabilities. 4. The assessee in the present case is an individual, who is engaged in the business of export of agricultural commodities under the name and style of his proprietary concern M/s. Das & Chowdhury International. The return of income for the year under consideration was filed by him on 30.09.2011 declaring a loss of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant during the year. Once the AO accepted the opening balance, purchases and payments made during the year, he ought to have accepted the closing balance especially when the appellant produced evidences of payments of dues by cheques in the next year, which AO has not doubted. In any case, when the AO doubted the closing balance, he ought to have clarified it from Subir Shellac Enterprises by sending another notice/letter. The addition made in haste, on apprehension, summarily rejecting the clarification and documentary evidences filed by the appellant is against the principle of natural justice and not maintainable. On the contrary, appellant produced evidences of repayment of dues towards outstanding liabilities in the next year through banking channel. In view of such, addition of Rs. 32,72,600/- is deleted". 6. We have heard the arguments of both the sides and also perused the relevant material available on record. The ld. D.R. has contended that copy of account of Subir Shellac Enterprise for the year under consideration was never filed by the assessee either before the Assessing Officer or before the ld. CIT(Appeals) to show the existence of opening and credit balance and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- made by the Assessing Officer by way of disallowance of alleged cash purchases. 8. From the confirmation received from another creditor M/s. Shankar Prasad Gupta & Co. in reply to the letter issued under section 133(6), the Assessing Officer noticed that against the total purchases of Rs. 1,04,00,000/- made by the assessee from the said party, a sum of Rs. 84,00,000/- was paid by cheque while the remaining amount of Rs. 20,00,000/- was paid in cash. According to the Assessing Officer, when the assessee was asked to prove the cash purchases of Rs. 20,00,000/-, he filed only the ledger account of the concerned party, which was not sufficient to establish the genuineness of the cash purchases. He accordingly disallowed the cash purchases of Rs. 20,00,000/- claimed to be made by the assesee from M/s. Shankar Prasad Gupta & Co. 9. The addition of Rs. 20,00,000/- made by the Assessing Officer on account of cash purchases by treating the same as unproved was challenged by the assessee in the appeal filed before the ld. CIT(Appeals) and after considering the submissions made by the assessee as well as the material available on record, the ld. CIT(Appeals) deleted the said addition for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details furnished by the assessee before the Assessing Officer, such cash payments made by the assessee did not exceed Rs. 20,000/- each in a single day. Keeping in view all these facts of the cases as well as the fact that no discrepancy whatsoever was pointed out by the Assessing Officer in the books of account of the assessee, the ld. CIT(Appeals) deleted the addition of Rs. 20,00,000/- made by the Assessing Officer by way of disallowance of cash purchases holding the same to be not maintainable. At the time of hearing before us, the ld. D.R. has not been able to rebut or controvert the findings of fact recorded by the ld. CIT(Appeals) while giving relief to the assessee on this issue. We, therefore, find no justifiable reason to interfere with the impugned order of the ld. CIT(Appeals) giving relief to the assessee on this issue and upholding the same, we dismiss Ground No. 2 of the Revenue's appeal. 11. The issue raised in Ground No. 3 relates to the deletion by the ld. CIT(Appeals) of the addition of Rs. 90,60,200/- made by the Assessing Officer on account of bogus purchases. 12. During the course of assessment proceedings, purchases claimed by the assessee were verified by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission. The AO doubted appellant's purchases from three parties namely, (i) Shiva Exports of Rs. 31 ,93,4001-, (ii) Shalim Traders of Rs. 30,65,8001- and (iii) Lotus Bio Green of Rs. 28,01,000/- as though the parties were located in different places of West Bengal but the bills looked alike. The AO also pointed out certain glaring defects in the bills as discussed in paragraph 6.1. above. So, the AO asked the appellant to produce certain documents to prove the genuineness of purchases from those three parties. As it appears from the record that the appellant, vide reply dated 25/03/2014, stated that lac buttons were purchased from those parties and same items were exported to Bangladesh through Petrapole check-post in the same year and next year. It is seen from the records that the appellant had produced following documents for AO's consideration: (a) Purchase Invoice duly confirmed by parties. (b) Payments against purchases through Banking channel. (c) Purchase orders indicating delivery at Petrapole, LCS (West Bengal). {d) Commercial Invoice, bill of export and Exchange Control Declaration Form in respect of sale in A. Y .2012-13. (e} Sales of the items so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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