2018 (11) TMI 472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue : Shri S.K. Dev, DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: Present two appeals are directed at the instance of the assessee against orders of the ld.CIT(A)-6, Ahmedabad dated 4.2.2014 and 10.2.2015 passed for the Asstt.Years 2009-10 and 2010-11 respectively. Issue involved in both the years are common, therefore, we heard them together and deem it appropriate to dispose of both the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0 2. Channel 7.818 3. Plate 1.021 4. Beam/Joist 5.884   Total 17.393 Asstt.Year 2010-11 Sr. No. Particulars Shortage (MT) Excess 1. Angle 2.835 2. Channel  9.330 3. Plate 0.160 4. Beam/Joist 4.805   Total 17.130 4. The ld.AO has confronted the assessee as to why this shortage be allowe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e (at the time of loading or unloading) the weight is measured and noted by employees of the businessmen. It is the normal business tradition that such normal weight loss cannot be accepted by supplier of goods and supplier will never entertain any claim for such normal loss of weight. The loss due to shortage is less than 1% of material purchased. Thus it is only 0.18%. The tran....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petroleum products etc. which can be considered as those items, which can result in pilferage or evaporation or shrinkage etc. The assessee has been dealing in iron rods, angle, channels etc. where normally loss of such nature is not possible. The claim of the assessee is that this difference has been crept in because of different method of weighment at the place of supplier vis-à-vis at t....