- (1.) BOTH the appeals have been filed by the department against the different orders dated 29.01.2013 and 14.08.2013, passed by the Income Tax Appellate Tribunal, Agra in I.T.A. No.179/Agr/2012 for the assessment year 2008 -09; and I.T.A. No. 190/Agra/2013 for the assessment year 2009 -10.
(2.) IN both the appeals, issues are identical, so both the appeals are disposed of by this consolidated order for the sake of convenience.
(3.) AFTER hearing the learned counsel for the parties, we feel that the following question of law emerges, namely: - "Whether in the facts and circumstances of the case, the liabilities/purchase pertaining to M/s Gopal Enterprises is genuine - The brief facts of the cases are that, during the assessment year under consideration, the assessee was engaged in the business of zips for shoes etc. During the assessment proceedings, the A.O. observed that the assessee had made the purchases of Rs. 38,38, 137/ -; and 61,80,049/ - respectively from M/s Gopal Enterprises. The A.O. treated the said purchases as bogus after examining Sri Ram Gopal Sharma, proprietor of M/s Gopal Enterprises, whose statements were recorded. Finally, the A.O. made the additions during the assessment year under consideration respectively. For the assessment year 2008 -09, the C.I.T. (A) confirmed the same, but for the assessment year 2009 -10, the addition was deleted by the C.I.T.(A). However, in both the assessment years under consideration, the Tribunal has deleted the additions. Being aggrieved, the department has filed the present appeals.;