Income Tax Appellate Tribunal Agra Shailendra Kumar Agarwal, Gwalior vs Department Of Income Tax on 25 February, 2016 I N T H E I N C O M E T A X AP P EL L AT E T R I BU N A L D I VI S I O N B EN C H , AG R A BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND Ms. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA No. 461/AGRA/2015 Assessment Year : 201213 The ACIT, Vs S h r i V i pi n Ku m a r A g a r w a l , Circle 3, P r o p . M / s V . S . F o o d P r o du c ts , G w al i o r . 19, Laxmi Bai Colony, Guna (MP). PAN: AEMPA6727L & ITA No. 323/AGRA/2014 Assessment Year : 201112 The ACIT, Vs Shri Vipin Kumar Agarwal, Circle 3(1), 19, M/s V.S.Food Products, Gwalior. Laxmi Ganj, Guna (MP). PAN: AEMPA6727L & ITA No. 462/AGRA/2015 Assessment Year : 201213 The ACIT, Vs Shri Shailendra Kumar Agarwal, Circle 3, Prop. M/s Shailendra Kumar & Gwalior. Brothers, Shastri Park Road, Laxmi Ganj, Guna. PAN: AAWPA6030C & ITA No. 322/AGRA/2014 Assessment Year : 201112 The ACIT, Vs Shri Shailendra Kumar Agarwal, Circle 3(1), Laxmi Ganj, Shastri Park Road Gwalior. Guna. PAN: AAWPA6030C (Appellant) (Respondent) Appellant by : Shri Rajarshi Dwivedy,CITDR Respondent by : Shri Rajindra Sharma, Advocate C/o Shri Vijay Wargiaya Date of Hearing : 08.02.2016 Date of Pronouncement : 25.02.2016 2 O R D E R PER BHAVNESH SAINI,JM This order shall dispose of all the departmental appeals filed in the cases of two assessees on identical questions. 2. We have heard ld. Representatives of both the parties, perused the findings of authorities below and considered the material available on record. 3. Both the parties mainly argued in the case of ITA 461/2015 in the case of the assessee Shri Vipin Kumar Agarwal and submitted that issue is same in the remaining appeals, therefore, order in the case of Shri Vipin Kumar Agarwal may be followed in other appeals of the department. We, therefore, proceed to decide the departmental appeal in the case of Shri Vipin Kumar Agarwal in ITA 461/2015. ITA 461/2015 : ( Vipin Kumar Agarwal ) 4. This appeal by revenue has been directed against the order of ld. CIT(Appeals), Gwalior dated 12.06.2015 for assessment year 201213 challenging the order of ld. CIT(Appeals) in deleting the addition of Rs. 2,43,99,263/ on account of unverifiable purchases under Chukara Register even though assessee did not produce the Karar Patra and also did not maintain Stock Register. 3 5. Briefly the facts of the case are that the Assessing Officer made addition of Rs. 2.43 Cr of Chukara Khate Jama not accepting the contention of the assessee. He discussed this issue in detail in assessment order and in para 4 of the assessment order noted that assessee has accepted that no stock register is maintained. From books of account, it is not possible to check the daily position of purchase and sale of different items and the stock in hand on a particular date. Therefore, purchase and sale may not be fully verified. The assessee has failed to produce primary evidence of purchase in the form of 'Karar Patra' by which grain is purchased from farmer in Mandi Samiti. This voucher contains name and complete address of the farmer, item, rate, quantity and total amount paid with hammali etc. In the absence of the vouchers, it may not be ascertained, whether the item claimed to have been purchased, quantity of grain, rate on which purchase is made. It may also not be checked how much quantity is purchased through Mandi Samiti and otherwise. By paying Mandi Tax, it does not prove that all purchases are genuine.