2026 (4) TMI 812

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....try has informed that there is a delay of 100 days in filing the instant appeal. Application for condonation of delay along with affidavit has been filed and placed on record. Ld.Departmental Representative (DR) opposed for condonation of delay. I have gone through the contents of the affidavit and the reasons stated for delay and find that the same are reasonable cause and the assessee had bonafide reason giving rise to this delay and the delay is not intentional and the assessee has not gained by delaying the appeal. Therefore, adopting a justice oriented approach and also taking guidance from the judgments of Hon'ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in th....

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.... Company, Mumbai, Ld.CIT(A) has confirmed the addition. Now assessee is in appeal before this Tribunal. 5. Learned counsel for the assessee reiterated the submissions filed before the lower authorities and also made reference to the documents filed in the paper book running into 85 pages. His main contentions are that whatever documents are required to discharge the onus of proving the genuineness of purchases, stand filed. Ld.AO had only made the addition based on the information received from VAT. He submitted that assessee has made the payments for the goods as well as VAT tax, however, since the vendors did not deposit the due sales tax, the impugned disallowance has been made. He, therefore, prayed for deletion of impugned addition.....

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....ged vendors charging VAT along with specifying the particulars of goods and quantity. The goods were agreed to be delivered at the doorstep of the assessee. Lorry registration numbers used for transporting such goods are mentioned on the tax invoices issued by both the alleged vendors. Delivery challans are also claimed to be available with the assessee. Payments have been made through banking channel. Ledger accounts of both the vendors in question are placed on record. Payments have been made in the subsequent period, but through the regular bank account of the assessee. These facts indicate that whatever possible documents which assessee could gather and place on record to explain the genuineness of the alleged purchases have been filed ....