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Sps Construction India Pvt Ltd. ... vs Deputy Commissioner Of Income Tax, ... on 21 April, 2026 cites

M/S Andaman Timber Industries vs Commr.Of Central Excise,Kolkata-Ii on 2 September, 2015

The denial of such an opportunity of cross-examination is in clear violation of principle laid down by Hon'ble Apex Court in the case of Andaman Timber Industries vs. CCE (281 CTR 0241) holding that not allowing assessee to cross-examine witnesses by adjudicating authority though statements of those witnesses were made as basis of impugned order, amount to serious flaw which make impugned order nullity as it amounts to violation of principles of natural justice. In the present case, we find that such an opportunity of cross-examination has never been provided by Ld. AO to the assessee which would make the impugned addition nullity. If the statement of deponent is ignored, nothing would be left with Ld. AO to support its allegation. The statement taken from the employees of the assessee runs contrary to each other. As against this, the assessee filed ample documentary evidences in the shape of purchase invoices, transport 65 receipts, weigh bridge slips, border crossing slips, ledgers, bank statements etc. to substantiate the purchases. We are of the considered opinion that the assessee could not carry out its work without utilizing the actual material. Pertinently, the assessee is not shown to have consumed more material than what was committed in the respective tenders. The assessee also furnished site-wise stock summary along with supporting documents. The goods were purchased inter-state and passed through various tolls / barriers which will prove that the goods have actually moved and reached the assessee. The copies of Sales Tax Returns were as also filed wherein the purchases have been accepted. The payments to supplier were through banking channels and there was no evidence of cash exchange between the assessee and the suppliers. The assessee also furnished confirmed copy of account of the suppliers. By furnishing these documents, the onus of the assessee, in our considered opinion, stood discharged and it was the onus of Ld. AO to prove its allegation. We do not find any such corroborative material on record which would prove the allegation of Ld. AO. Therefore, this addition could not be sustained in law considering the decision of Hon'ble Apex Court in the case of Odeon Builders Pvt. Ltd. (418 ITR 315) holding that where the assessee substantiates the purchases through documentation like purchase bills, transport bills etc., the purchases could not be treated as non-genuine purchase especially in a case where there was no corroborating material on record except statements of some employees of the company.
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