2025 (1) TMI 761

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....ly, confirming the action of the AO in making the following additions of gross profit over and above the gross profit declared by the assessee:- AY Addition made by the AO (GP rate declared by the assessee * Turnover declared by the assessee) 2008-09 19,67,241 2009-10 54,06,756 2010-11 73,26,768 2011-12 1,21,54,164 2012-13 66,01,526 2. Against the above order, assessee is in appeal before us. Since common grounds have been raised in all the appeals, except the difference in figures of additions. Therefore, for the sake of brevity, we are only reproducing the grounds of appeal pertaining to AY 2008-09 as under:- "1. On the facts and circumstances of the case, the order passed by the learned Com....

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....olation of mandatory provisions of Section 153D of the Act and as such the same is bad in eyes of law. 6. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the addition of Rs. 19,67,241/- made by the AO treating the sales/ purchases made by the assessee as not genuine. (ii) That the above addition has been confirmed despite the same has been made on estimated basis by arbitrarily rejecting the explanations and the evidences brought on record by the assessee. (iii) Without prejudice to the above, the CIT(A) has erred in rejecting the contention of the assessee that profit on the sale transaction has already been declared by the assessee, and thus, th....

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.... declared by the assessee without detecting even a single defect in the books of accounts. The AO has made the additions in respective assessment years by declaring the Gross Profit in its books of accounts on the total turnover over and above the gross profit declared by the assessee. He further submitted in identical situation in verbatim order of the AO, similar addition has been deleted by this Tribunal vide its order dated 24.10.2024 passed in ITA No. 3400/Del/2023 & ITA No. 3402/Del/2023 in the matter of Kamal Sharma vs. DCIT pertaining to assessment 2008-09 & 2014-15, which has been followed in order dated 10.12.2014 passed in ITA 1219/Del/2023, 1220/Del/2023, 1221/Del/2023 and 3401/Del/2023 in the matter of Kamal Sharma pertaining t....

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....statements recorded on the back of the assessee without providing an opportunity of cross-examine the same. Relying upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries v. CCE 2015 SCC Online SC 1051 he submitted that no adverse inference could be drawn against the assessee on the basis of statement recorded without giving assessee to cross examine the same. In support of his contention learned counsel also placed reliance on following judgments: - ITAT Delhi in the case of Mis. Maple Destinations And Dreambuild Pvt. Ltd. Versus DCIT, Circle - 16 (1), New Delhi, 2024 (3) TMI 1071, dated: 21-3-2024 - ITAT Delhi in the case of M/S. Rswn Ltd. Versus DCIT, Central Circle-31, New Delhi, 2024 (2) T....