- (1.) The Court : The appeal is directed against a judgment and order dated 10th July, 2009 by which the Income Tax Appellate Tribunal "C" Bench, Kolkata in ITA No.72/Kol/2009 dismissed the appeal preferred by the assessee agreeing with the order passed by the learned CIT(A). Brief facts of the case are stated as follows: - The assessee had in its trading account shown purchase of Rs.1,12,81,262/ - whereas sale was shown at Rs.1,18,82,877/ -. The assessing officer was of the opinion that the assessee had failed to prove the purchases to the extent of Rs.9,23,142/ -. He, therefore, added the aforesaid sum to the income of the assessee and in an appeal filed by the assessee, the CIT deleted the addition.
(2.) In a further appeal filed by the revenue, the learned Tribunal by its order dated 10th May, 2006 restored the matter to the file of the assessing officer giving one more opportunity to the assessee to prove purchases worth Rs.9,23,142/ - from JKDPL. In spite of opportunity being granted, the assessee was unable to adduce satisfactory evidence as regards the aforesaid purchases from JKDPL. In that view of the matter, the assessing officer once again added the sum to the income of the assessee.
(3.) The CIT(A) accepted purchases to the extent of a sum of Rs.52,501/ -. He, therefore, reduced the addition to a sum of Rs.8,70,641/ -. There is some doubt whether the amount is Rs.8,70,641 or the sum of Rs.8,70,671. But that is not of much importance. In an appeal preferred by the assessee, the learned Tribunal confirmed the addition relying on the judgment of the Andhra Pradesh High Court in the case of CIT Vs. Transport Corporation of India and a judgment of the Supreme Court in the case of CIT Vs. Calcutta Agency Limited, where it was held that if the assessee failed to establish the fact necessary to support his claim for deduction, the claim was not admissible. It is against this order of the learned Tribunal that the present appeal has been preferred by the assessee.;