2018 (11) TMI 472

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....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 appeals by this common order. 2. Common ....

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.....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 allowed to it. In response to the query, assessee submitted its reply, which has been noticed by the AO in both the years. For ....

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....siness 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 transport company always print in their terms and condition that weight loss below 0.50% will not be entertained". 5. The ld.AO was not satisf....

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....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 the place of receipts. The loss is less than 0.18% or less than 1%. In our opinion, to some extent explanation of the assessee is plausible becaus....