2022 (9) TMI 301

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....R ORDER PER N. K. BILLAIYA , ACCOUNTANT MEMBER : - This appeal by the Revenue is preferred against the order of the ld. CIT(A) - 2, New Delhi dated 20.12.2017 pertaining to Assessment Year 2014-15. 2. The grievances of the assessee read as under: "1. Whether on the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition made by Assessing Of....

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....rized representative. We are left with no choice but to proceed exparte. 4. The ld. DR was heard at length. Case records carefully perused. 6. Briefly stated, the facts of the case relating to Ground No. 1 are that the assessee has claimed Service Tax payment of Rs. 40,45,470/- which was disallowed by the Assessing Officer on the ground that the assessee has neither shown collection of Servi....

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....antitative details/stock register for goods traded/consumed. 10. The Assessing Officer further observed that the assessee failed to furnish item-wise trading results and quantitative details of opening and closing stock. 11. Before the ld. CIT(A), the assessee strongly contended that daily purchases are made from different suppliers of perishable items and it is not feasible to furnish quant....