The present appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon [(in short CIT(A)] dated 27.1.2015 passed u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as Act), relating to assessment year 2011-12. ITA No.204/Chd/2015 A.Y.2011-12 2

2. The assessee has raised the following grounds:

1. That the order passed under section 250(6) by the Ld. Commissioner of Income Tax (Appeals) (Central), Gurgaon in Appeal No. 129-C/CIT (A) (C)/GGN/13-14 dated

27.01.2015 is contrary to law and facts of the case.

2. That in the facts and circumstances of the case, the Id. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the addition of Rs. 13,58,500/- made by the Id. Assessing Officer on the basis of backside of Page No.3 of Annexure-I (Party V-5) which is a dumb document. No addition can be made on the basis of a dumb document.

3. That in the facts and circumstances of the case, the Id. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the addition of Rs. 4,50,000/- made by the Id. Assessing Officer on the basis of backside of Page No.4 of Annexure-I (Party V-5) which is a dumb document. No addition can be made on the basis of a dumb document.

4. That in the facts and circumstances of the case, the Id. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the addition of Rs.15,22,710/- on the basis of backside of Page No.9 of Annexure-3 (Party V-5) which is a dumb document. No addition can be made on the basis of a dumb document.

5. That the appellant craves to add, amend or alter any ground of appeal before or at the time of hearing of appeal with the permission of the Honble Income Tax Appellate Tribunal, Chandigarh.

3. At the outset itself, it was pointed out that the sole issue in the present appeal relates to addition made on account of certain entries in the documents seized during the search, remaining unexplained. Drawing our attention to the facts of the case it was pointed out that a search & ITA No.204/Chd/2015 A.Y.2011-12 3 seizure operation u/s 132(1) of the was conducted on

30.6.2010 in VTC group of cases. Subsequently assessment proceedings were initiated u/s 153A of the by issuing statutory notices. During the assessment proceedings, the assessee was confronted with the photocopies of the seized documents and asked to explain the contents of the same. After considering the reply of the assessee the A.O. made addition on account of entries in the following documents remaining unexplained: Document No. Page No. Amount of addition A-1 3(backside) Rs.13,58,000/- A-1 4(backside) Rs. 4,50,000/- A-3 9 Rs.15,22,710/-

4. Thereafter the Ld.Counsel for the asssessee drew our attention to each of the documents and made arguments in support of his contention that no addition on account of entries contained in these documents was warranted. The Ld.Counsel for the asssessee first drew our attention to the documents forming part of Annexure A-1 being the backside of page-3 and page-4, reproduced in the assessment order and copy of which was also filed before us at page-5 and page-4 of the Paper Book dated 5.3.2019 respectively as under: ITA No.204/Chd/2015 A.Y.2011-12 4 ITA No.204/Chd/2015 A.Y.2011-12 5

5. Referring to the above, Ld.Counsel for the assessee pointed out that addition of Rs.13.58 lacs & Rs.4.5 lacs pertained to the entries which appeared struck off. It was ITA No.204/Chd/2015 A.Y.2011-12 6 pointed out that during the assessment proceedings the assessee had explained each and every document of Annexure A-1 vide several letters filed .Our attention was drawn to letter dated 6.3.2013, placed at Paper Book page No.20, explaining the contents of Annexure A-1 as under: ANNEXURE A-1 Page Nos.1 to 2 These are some rough calculations by M/s Sakshi Enterprises and do not pertain to the assessee. Page Nos.3 to 4 These pertain to cheque payment by M/s Sakshi Enterprises, M/s Sakshi Filling Station, M/s Punjab Filling Station and M/s Verma Transport Co. to various parties, which has duly been reflected in the books of accounts of respective firms. These firms are being assessed to income tax under following PANs:- Name of the firms PANs

1. M/s Sakshi Enterprises ABJFS0646J

2. M/s Sakshi Filling Station BAJPS4935C

3. M/s Punjab Filling Station AADFV5397G

4. M/s Verma Transport Co. AAAFV8311P Th e re a ft e r t he c o n te n ts o f le t t e r da t e d 1 1. 3 .2 0 13 p l a c e d a t p a pe r b o o k p ag e N o . 2 9 ,w a s p o i n t e d o u t t o u s e x p la i ni n g t he e n t ri e s i n A n ne x u re A - 1 as u n de r : ANNEXURE A-1

Page 1-2 These are details of cash withdrawals from Sakshi Enterprises bank account on different dates. Extract of bank account in the books of Sakshi Enterprises is enclosed herewith. In payment entries, Rs 784000 & Rs 50000 have been paid to employes of firm M/s Sakshi Enterprises as imprest for further payments against regular expenses of the firm. Other payments are also business payments made under various heads for ITA No.204/Chd/2015 A.Y.2011-12 7 regular business operations. The copies of balance sheet of Sakshi Enterprises for the AY 2008-09 to 2011-12 are attached herewith. Page 3-4 These are some cheques payments made by different firms as explained earlier. Extracts of copies of accounts of these firms are being enclosed herewith. - Cheque of 2 lac was paid by Sakshi Filling Station to Sakshi Enterprises, copy of account attached. - Cheque of 3 lac was paid by Sakshi Filling Station to Verma Transport Co., copy of account attached. - Loan of Rs. 4 lac (balance) due from Punjab Filling Station to M/s Sakshi Enterprises (lilac - 7 lac), copy of account attached. - Cheque of 2.5 lac was paid by Punjab Filling Station to Verma Transport Co, copy of account attached - Cheque of 15 lac was paid by Sakshi Enterprises to M/s Narain & Co., copy of account attached. - 1DBI 22L - Balance with IDB1 bank at a particular time in June 2010 - Liability of 9 lac due to Verma Transport Co was cleared out of IDBI Bank, copy of account attached. - Cheque of 3 lac was paid by Sakshi Enterprises SAIL to Sakshi Filling Station, copy of account attached.

O u r a t t e n t i o n w a s a l s o d r a w n t o le t t e r d a t e d 1 3 . 3 . 2 0 1 3 a t P a pe r B o o k p a g e N o .9 0 a s u n d e r :

In respect to query raised in respect to seized documents Annexure Al-Page 3 to 4, please refer to our earlier replies filed in this regard. As required by your goodself, copies of accounts of already referred firms alongwith copies of relevant bank statements are being enclosed herewith. Relevant portions of documents have been highlighted for your reference please.

ITA No.204/Chd/2015 A.Y.2011-12 8 6 . Th e Ld . C o u ns e l fo r t he a s s s e s s e e t he r e a f t e r s t a t e d t h a t t he e n t r ie s o n ac c o u nt o f wh i c h a d di t i o n h a d b e e n m a d e w e re a l l e n t r ie s w hi c h we r e s t r u c k o ff a n d , t he re f o r e , w e r e n ot i n r e la t i o n t o a ny t ra n s a c t i o n i n c u r r e d b y t he a s s e s s e e . Th e L d . C o u ns e l f o r t h e a s s s e s s e e c on te n de d t h a t t he s a i d t r a n s a c t io n s we r e ne i t he r d a t e d , n o r t he i r na t u r e e v i d e n t f r o m th e d o c u me nt . Th e r e f o r e , c le a r l y t he s e we r e d u m b e n t r ie s / d o c u me nt s a n d n o a dd i t i o n w as w ar r a nt e d o n a c c o u n t o f t he m . Th e L d . C o u n s e l f o r t he a s s s e s s e e c o n t e n de d t h a t t he s a i d e n t r ie s h a d b e e n t r e a te d as u n e x p la i ne d e x p e n d i t u r e a s p e r s e c t i o n 6 9 C o f t he A c t b y th e Re v e n u e w i t ho u t a n y b a s i s s inc e t he do c u me nt s h o we d n o de s c r i pt i o n a b o u t t he n a t u re o f t he t r an s ac t i o n a n d t h e Re v e n u e h a d n o t f o u n d an y c o r r o b o r at i v e e v ide n c e w h i c h c o u ld f o r m t h e ba s is f o r t re a t i n g i t s o . Th e re a ft e r o u r a t te n t i on w a s d r a w n t o d o c u m e nt A - 3 , p a g e 9 r e p r od u c e d i n t he a s s e s s m e nt o r d e r a t p a ge 7 a s u n d e r : ITA No.204 9 204/Chd/2015 A.Y.2011-12 ITA No.204/Chd/2015 A.Y.2011-12 10 W i t h re fe r e n c e t o t he s a me t he L d . C o u n s e l fo r th e a s s s e s s e e s u bm i t t e d t h a t t he e x pl a na t io n r e g ar d i n g t h i s d o c u me n t w a s a ls o s u b m i t t e d a lo n g w i t h th e e x p la n at i o n o f a l l p a ge s o f th e d o c u me nt A - 3 i n th e le t te r s f il e d t o t he A . O . a s s t at e d a b o v e a s u nde r : Le tte r d a te d 06 . 0 3. 2 01 3 ANNEXURE A-3 P a g e N o . 9 I t a p p e a r s t o b e s o m e c a s h g e n e r a te d o u t o f th e s a l e o f d i e s e l a n d p e t r o l e u m p r o d u c ts , wh i c h i s d e p o s i te d i n t h e b a n k f r o m t i m e to t i m e . H o we v e r , n o d e s c r i p t i o n a n d d a te h a s b e e n m a d e a s s u c h i t i s a d u m b d o c u m e n t . Le tte r d a te d 11 . 0 3. 2 01 3 ANNEXURE A-3 P a g e N o . 9 I t a p p e a r s t o b e s o m e c a s h g e n e r a te d o u t o f th e s a l e o f d i e s e l a n d p e t r o l e u m p r o d u c ts , wh i c h i s d e p o s i te d i n t h e b a n k f r o m t i m e to t i m e . H o we v e r , n o d e s c r i p t i o n a n d d a te h a s b e e n m a d e a s s u c h i t i s a d u m b d o c u m e n t . 7 . Th e Ld . C o u n s e l f o r t he a s s s e s s e e s u b m i t t e d t h a t t h e e x p l a n a t io n g i v e n by t he a s s e s s e e w a s s u b s t a n t i at e d w i t h a n e n t r y o f R s .5 0 ,0 0 0 /- r e f le c t e d i n t he s a i d do c u me n t be i n g r e f l e c te d i n t h e b a nk ITA No.204/Chd/2015 A.Y.2011-12 11 s t a t e me n t , re pr o d u c e d a t P a p e r B o ok p a g e N o4 2. F u r t he r t he Ld . C ou n s e l fo r t he a s s s e s s e e re i t e r at e d h i s s u b mi s s i o ns m a d e f o r t he d o c u me nt s i n A n ne x u r e A - 1 , a s t he t r a n s a c t i on be i ng u n d a te d a nd t he n at u r e n o t b e in g me n t i o ne d , t he s a i d d o c u me n t w a s a d u mb d o c u me nt a n d t he re w a s no b a s i s w i t h th e R e v e nu e t o h o l d t h e s a me a s u ne x pl a i ne d e x p e n d i t u r e u /s 6 9 C of t h e A c t . Th e L d . C o u n s e l fo r t he a s s e s s e e p l a c e d re l i a n c e o n t he f o l lo w i n g c as e l a w s f o r th e p r o p o s i t i on t h a t b e f o r e a n a d d i t i o n u /s 6 9 C o f t he A c t c a n b e ma d e f or u n e x p l a i ne d e x pe n d i t u re i t h a s t o b e e s t a b l is he d t h a t e x pe n d it u r e h a s be e n i n c u r r e d a n d t h e d o c u me n t b e i ng a d u mb d o c u me nt c a n no t s o le l y f o r m t h e b a s is o f a d di t io n i n t he a b s e n c e o f a n y c o r ro b o r a t i v e e v i de n c e : 1 . C IT V s . M / s K h o s l a I c e & G e n e r a l M i l l s , i n IT A N o . 2 0 8 o f 2 0 1 1 ( P & H ) 2 . M / s K h o s l a Ic e & G e n e r a l M i l l s V s . D C IT ( In v e s t i g a t i o n ) i n IT A N o . 3 2 / C h a n d i / 2 0 0 2 ( I. T . A .T . , C h a n d i g a r h ) . 3 . M / s J e s a R a m V i s h a n N a r a i n V s . D C IT , i n IT A N o . 5 8 5 / C h a n d i / 2 0 0 3 ( I. T . A . T . , C h d . ) 4 . D C IT V s . S h r i A m a r j i t S i n g h D h i n g r a , IT ( S S ) A N o . 6 / C h d / 2 0 0 7 ( I. T . A . T . , C h d . ) 5 . A C IT V s . M / s B r i n s a r F o o d s P v t . L t d . i n IT ( S S ) A N o . 4 7 /C H D / 2 0 0 5 ( I. T . A . T . , C h d . ) ITA No.204/Chd/2015 A.Y.2011-12 12 8 . Th e L d . D R o n t he o t he r ha n d r e i t e r a t e d t h e f i n d i n g s o f th e A . O a nd t he C I T( A ) t h a t t he a s s e s s e e h a d g i v e n n o e x pl a na t io n v i s a v i s t he i m p u g ne d e n t r ie s a t a n y s t a g e de s p i t e s p e c if ic a ll y be in g c o n f r o nt e d w i t h t he s a me a n d d e s p i t e t he f a c t t h a t a d mi t t e d l y t h e e n t r i e s we r e ma de b y t he a s s e s s e e h i m s e l f a n d e v e n s tr u c k o ff b y h i m o n l y . L d . D R e m p h a s i ze d th a t t he as s e s s e e h a v i n g o w ne d t h e d o c u me nt ,t he o n u s s q u a re l y l a y o n h i m t o e x p l a in th e e n t r ie s a nd c o u ld no t be d i s mi s s e d a s d u mb d o c u me nt s w it h o u t a n y re a s on j u s t on t he w h i m s a nd f a n c i e s o f t h e a s s e s s e e . Ld . DR c o nt e n de d th a t i n th e a b s e n c e o f a n y e x p l a n a t i o n g iv e n by t h e a s s e s s e e , th e Re v e n u e w a s we l l w i t h in i t s r i g h t s t o d r aw a dv e r s e i n fe r e nc e . R e l ia n c e w a s p l a c e d o n t he de c i s i o n of H o n b le M a d r a s H i g h C ou r t i n t he c a s e o f CI T V s . K r i s h n a v e ni A m ma l , 1 5 8 I TR 8 2 3 ( M a d ) f o r th e p r o p o s i t i on t ha t i f t he be s t e v i de n c e i s no t p l a c e d be f o re t he C o u r t a n a d v e r s e i n fe re nc e c a n b e d ra w n a g a in s t t he pe r s o n w ho o u g ht t o h a v e p r od u c e d i t. Ld . D R f u r t he r p o i n t e d o u t t h a t no b e ne fit c a n b e de r i v e d b y th e a s s e s s e e f ro m t h e p r o p os i t i o n l a i d d o wn b y t he ju r is d ic t i o na l H ig h C o u r t i n t he c a s e o f K h o s l a ITA No.204/Chd/2015 A.Y.2011-12 13 I c e & Ge n e ra l M i l l s ( s u p r a ) s i n c e t he s a i d c a s e i s d i s t i n g u i s h a b le o n fa c t s w i t h t he do c u me n t no t h a v i n g be e n a c c e p t e d b y t h e a s s e s s e e i n t h a t c a s e w h i le i n t h e p re s e n t c a s e t he do c u me n t ha s b e e n a c c e p t e d b y t h e a s s e s s e e . Ld . D R po i nt e d o u t t h a t t he C I T( A ) h a d e x a mi ne d e a c h a n d e v e r y e nt r y an d t he r e af te r g i v e n h i s f i nd i ng s v is a v i s t he i m pu g ne d e nt r i e s r e ma in i ng u ne x p l a i ne d . O u r a t t e nt i o n wa s d r a w n t o t he f i nd i n g s o f t he L d . C I T( A ) a t p a r a 5. 1 fo r t he a d d it i o n ma de o n a c c o u n t o f u ne x p la i n e d e nt r i e s i n d o c u me nt A - 1 a s u n de r : 5.1 I have considered the assessees submissions and the impugned order. The seized document is a spiral pad in which the day to day expenditures of the assessee and it business concerns are recorded. The back of pages 3 and 4 of the document were also found to reflect expenses to the extent of Rs.13,58,500/- and Rs.4,50,000/- respectively. As the assessee neither offered any explanation nor reconciled the entries with regular books of account expenses, the amounts involved were added u/s 69C after invoking the provisions of Sec.292C of the I.T.Act, 1961. In appeal it was reiterated that there could be no explanations for a dumb document containing no dates signature or nature of transaction, while also contending that the entries were also struck off. Case laws were quoted to support that additions could not be made on the basis of such dumb documents. ITA No.204/Chd/2015 A.Y.2011-12 14 The fact of the matter is that the document was seized from the residence of the assessee. The assessee has also not denied that the said document (A-1) is a spiral pad containing recording of his day to day expenditures. In other words, he has neither denied the ownership of the pad nor the nature of the entries. So when the obverse entries are not disputed, then how can the entries on the reverse sides be said to be dumb in nature, when the same are clearly decipherable In the cases cited in support, the documents have been disowned by the assessee which is not the case here. On a perusal of the scanned copies in the body of the impugned order, it is seen that the narrations are crisp against which specific figures have been clearly mentioned. Of the seven entries on back of page 3, six have been struck off with a line. The unstruck entry clearly is SAIL to Sakshi 3L. It transpires that Sakshi Enterprises is a proprietary concern of the assessee and deals with steel- contracts for handling/transporting of steel from dock-yard. In fact the assessee has another proprietary concern styled "Sakshi Filling Station and one of the entries (though has a line drawn over it) notes Punjab to Sakshi Filling Station with the figure of 22000. Another entry is RINL to Pb 5L. Sakshi Enterprises (RINL) is mentioned in the computation of income filed by the assessee. The assessee explained that the business income of Sakshi Enterprise has been determined u/s 44AD. Nothing has been stated in what manner Sakshi Filling Station has been accounted for. As for the backside of Page 4, the narrations are brief but clearly identifiable, with amounts and dates (in some cases). The AO has considered only the sum of 4.5 L for which the narration is Cash to Pb Filling. An entry above mentions Pb Filling to Sakshi 4L. The other narrations are VflTpn which assessee is a partner), IDB1, Canara Bank and so on. The assessee has sought to brush off the entries as scribbles on dumb documents, when in ITA No.204/Chd/2015 A.Y.2011-12 15 reality the document is a part and parcel of assessees summary/recording of transactions. It is therefore crystal clear that assessee has not been able to discharge the onus cast upon him u/s 292C. Thus, the additions u/s 69C of Rs.13,58,500/- and Rs.4,50,000/- are confirmed for reasons discussed above. Assessee fails on these two grounds of appeal. A n d t o p a r a 6 . 1 f o r t he ad d it i o n ma de o n a c c o u nt o f u ne x p l a i ne d e n t ri e s i n d o c u me n t A - 3 as u nde r :

6.1 1 have considered the assessees submissions and the impugned order. This document is also found to be a spiral pad in which the day to day expenditures of the assessee and its business concerns are recorded. The total amount of expenses recorded on this document is Rs.15,22,710/-. As the assessee neither offered any explanation nor reconciled the entries with regular books of account expenses, the amount was added u/s 69C after invoking the provisions of Sec. 292C of the I.T. Act, 1961 In appeal assessee stuck to the same explanation, reiterating that there could be no explanations for a dumb document containing no dates, signature or nature of transaction, while also contending that it was not his handwriting. Same case laws were quoted to support that additions could not be made on basis of such dumb documents.

Here too, the relevant document was seized from the residence of the assessee. The assessee has also not denied that the said document (A-1) is a spiral pad containing recording of his day to day expenditures. In other words, he has neither denied the ownership of the pad no the nature of the entries. So again when the pad and the expenditure entries are not disputed, then how can the arithmetical figure on the reverse of page 9 be said to be dumb in nature In the cases cited in support, ITA No.204/Chd/2015 A.Y.2011-12 16 the documents have been disowned by the assessee which is not the case here. On a perusal of the scanned copy on page 7 of the order, the sums mentioned are unambiguous by means of additions and subtractions, apart from the name Nanda and SKr against which 50000 and 100000 are mentioned. I am afraid assessees attempt to brush off the entries is not acceptable as it is very unlikely that he is not in the know of the nature of the entries or what the sums represent. The entries in the pad represent expenditures so logically the sums at the backside have to be directly related to such transactions. Needless to say the sums leading to the total of Rs. 15,22,710/- are all written at the bottom of the page and are also corresponding with the jottings on the page itself. Thus, I am inclined to uphold the action of the AO in placing the onus on the assessee u/s 292C and making the addition u/s 69C in the backdrop of assessee remaining tight-fisted in his response to the document. Therefore, assessee fails on this ground.

9 . L d . C o u ns e l f o r t he a s s e s s e e c o u n t e r e d b y s t a t i n g t h a t t he d a te me nt i o ne d i n d o c u m e nt A - 3 d id n o t re l a t e t o t h e im p u g n e d ye a r a n d t he re f o r e i n a ny c a s e c o u l d n o t b e s a i d t o re l a t e t o t he y e a r u n de r c o n s i de r a t i o n. I t w a s f u r t he r c o n t e n d e d t h a t t h e e n t r ie s w e re n ot i n t he a s s e s s e s h a n d w r i t i n g . 1 0 . We h a v e he a rd t he r i v a l c o nt e n t i o ns . Th e i s s u e be f o re u s re la t e s t o a d di t io n m a d e o n a c c o u nt o f c e r t a i n n o t i ng s / e n t r ie s i n t he d o c u me nt s f o u n d d u r in g s e a r c h c o nd u c t e d at t he a s s e s s e e s pr e mi s e s . ITA No.204/Chd/2015 A.Y.2011-12 17 1 1 . A s p e r s e c t io n 2 9 2 C o f t he A c t, w he r e a n y d o c u me nt i s fo u n d in t h e p o s s e s s i o n o f a pe r s on d u r i n g s e ar c h, t he p r e s u mp ti o n i s t h a t it be l o ng s t o t h e a s s e s s e e a n d t h e c o n t e n t s t he r e of a re tr u e . Th e r e i s n o d i s p u t e v i s - - v is t h is p o s i t io n o f la w . The o n u s , t h e r e f o re , t o e x p l a i n t he c o nt e n t s o f t h e do c u me n t s f o u n d d u r i n g s e a r c h r e s t s s q u a re l y o n t he a s s e s s e e a n d w he r e t he a s s e s s e e f a i l s t o o f fe r a n y e x p l a n a t io n, me a ni n g t o t he c o n t e n t s o f t he d oc u m e n t ha v e t o b e g i v e n o n t he b a s i s o f s u r r o u n d in g c i rc u m s t a n c e s re l a t i ng t o t he s a i d d o c u me nt s . I n o t he r wo r d s , th e d o c u me nt s an d i t s c o nt e n t s h a v e t o b e re a d a s a w h o le . Me an i ng c a n a l s o b e de r iv e d f r o m a n y c o r ro b o r a t i v e m a t e r i a l fo u n d r e la t i n g t o t he c o n t e n t s o f t he d o c u me nt s . A c c o r d i ng l y, a f t e r g i v i n g m e a n in g t o t h e d o c u me n t a n d i t s c o n t e n t s i t i s t o be s e e n w he t he r a n y a d d it i o n ha s t o be m a de w i t h re s pe c t t o t h e s a me i n t h e ha n d s o f t he a s s e s s e e a s pe r l a w . A d u mb d o c u me nt , a s a c o r o l la r y t he r e f o re is o ne t o w h ic h n o me a ni n g c a n p o s s i bl y be a s c r i b e d . 1 2 . A p p ly i n g t he ab o v e p o s i t i o n o f l a w t o t he f ac t s o f t h e p re s e nt c a s e , w e fi n d t h a t t he d o c u me n ts in ITA No.204/Chd/2015 A.Y.2011-12 18 d i s p u te i .e . d o c u m e n t A - 1 a nd A - 3 w e re f ou n d a t th e a s s e s s e e s pr e m i s e s d u r in g s e a rc h . F u r t he r, u n de n i ab l y t h e a s s e s s e e ha d n o t de n i e d be in g i n k n o w o f t he s a id do c u m e n t s h av i ng e x p l a i ne d t he ma j o r i t y o f t he c o n t e n t s i n t he s a i d do c u me n ts v i de i t s le t t e r f i le d t o t h e A . O . d a te d 6 .3 . 2 0 1 3 , 1 1 . 3 .2 0 1 3 a nd 1 3 . 3 . 2 0 1 3 , a s re p r o d u c e d a b o v e . I t wa s s t a te d t h a t th e d o c u me nt c o n t a i ne d c a s h a n d b a n k e n tr ie s re l a t i n g t o c e r t a i n fi r ms w h o s e na me s fi nd m e n t i o n t he re i n . Th e s a i d e x p l a na t i on o f t he a s s e s s e e h a s be e n a c c e p t e d b y t h e R e v e n u e a ls o . I t w a s o n l y c e r t ai n c o nt e nt s / e n t ri e s i n t he t w o d o c u me n t s , w h ic h we r e s t ru c k o f f , fo r w h i c h t he a s s e s s e e o ff e re d n o e x p e n di t u re a nd c l a i me d t h e m t o be d u m b d o c u me n t s /e n t r ie s , w it h no d a t e o r de s c r i pt i o n o f t he e n t r y ma d e t he re i n . 1 3 . C o n s i de r i ng t he f a c t t h a t ma jo r i ty o f t he c o nt e n t s o f t h e d o c u me n t s w e re i n t he k n o w le d ge o f th e a s s e s s e e a n d o w ne d by h i m a s b e in g s o , we f a i l t o u n de r s ta n d h o w he c ou l d h av e b r u s he d o f f t he s t r u c k o f f e n t r ie s a s be i n g me re s c r ibb l i ng s w it h t he i r n a t u r e a n d d a t e u nk no w n a n d t h u s d u m b e n t r ie s . A s ri g h t l y p o i nt e d ou t b y t he L d .C I T( A ) , t h e e n t r ie s we r e ITA No.204/Chd/2015 A.Y.2011-12 19 de c ip he r a bl e . The L d . C I T( A ) ha s de c ip he re d t h e s a me a l s o , w h ic h has n o t b e e n re b u t t e d b y t he L d . C o u n s e l f o r th e a s s e s s e e . I t i s i mp o s s i bl e t h a t a d o c u me nt c o n t a i ni n g a re c o r d i n g o f c e rt a i n t y pe o f t ra n s a c t i o n b y t he a s s e s s e e m a j o r i ly , w o u l d c o nt a in s c ri b b l i n g o r me a ni n g l e s s no t i ng s in be t w e e n f o r n o r h y me o r re a s o n . Un d o u b t e d l y , a l o ng wi t h o t he r e n t r ie s th e s e s t r u c k o ff e n tr ie s we r e a l s o m a d e b y t he a s s e s s e e w h i c h f a c t he h a d no t de n i e d a n d , t h e re fo re , w h e n h e k ne w th e n a tu re o f o t he r e n t r ie s , h e mu s t b e f u l l y a w a r e o f t he na t u re o f t he s e s t r u c k of f e n tr ie s a l s o . A d o c u me nt c a nno t b e t re a te d p a r t l y a s s p e ak i n g a n d p a r t l y a s d u mb w i t h o u t g i v i n g a n y b a s i s f o r t he s a me , a n d me re l y o n t h e w h i m s a n d f a n c ie s o f t he a s s e s s e e . Th e a s s e s s e e h a s t o c o m e u p wi t h a p l au s ibl e e x p la n at i o n f or s t a t i n g t h a t c e r t a i n e nt r i e s d i d n o t re v e a l a ny t hi ng o r we r e c le a r l y du m b e n t r ie s , w h il e a d mi t t in g t he re s t t o b e m e a n in g f u l . Th e a s s e s s e e ha d c o r re l a t e d t he c o n t e n t s o f o t he r e n t r ie s a l s o wi t h e n t r ie s i n t he b o o k s o f a c c o u n t o f s o m e f i r m a s me n t i o ne d i n t h e l e tt e r s f i le d t o t h e A . O . a n d th e e n t r ie s r e l a t e d t o a s p e c if ie d pe r i o d . Th e r e f o r e , f o r th e a b o v e re a s o ns , w e a r e n o t i n a g r e e me n t w i t h th e ITA No.204/Chd/2015 A.Y.2011-12 20 c o n t e n t i o n o f t he Ld . C o u n s e l f o r t he as s s e s s e e t ha t t h e e n tr ie s i n d o c u me n t s - A - 1 , b a c k s i de o f p a g e s 3 a n d 4 o f t h e P a p e r B o o k a m o u n t i ng i n a l l t o R s . 1 3 , 5 8 , 5 0 0 /- a n d R s .4 , 5 0 ,0 0 0 /- r e s pe c t iv e l y we r e d u m b e nt r ie s w h o s e n a t u r e a n d p e ri o d w a s u n k no w n. Th e r e l i a n c e p l a c e d by t he L d .C o u ns e l f o r t he a s s e s s e e o n v a ri o u s c a s e la w s , w e fi n d, a re o f no a s s i s t a nc e t o t h e a s s e s s e e s i n c e t h e y a r e a l l d i s t i n g u i s h a b le o n f a c t s . I n t h e s a i d c a s e s t he d o c u me n t s we r e c o m p l e t e l y d i s o w ne d by t he a s s e s s e e , w h ile in th e i mp u g ne d c a s e t he a s s e s s e e h a s o w ne d t h e d o c u me n t s , e x p la i ne d ma j o r i t y o f i t s c o nt e n t s a n d t r e a t e d o n ly a fe w e n t r ie s a s d u m b . 1 4 . B u t h a v i n g s a id s o , we f i nd t h a t t he R e v e nu e h a s t r e at e d t h e s am e a s u ne x p la ine d e x pe n d it u re w i t h o u t g i v in g a ny b a s is f o r t re a t i n g t he m s o . N e it he r t he A .O. n o r t h e C I T( A ) h a s re c o r de d a n y f in d i n g s v i s - - v i s th e n a t u r e o f t he c o n t e n t s of t he d o c u m e n t -A - 1 t o t hi s e f fe c t , o n t he b a s is o f wh i c h a l o ne t h e y c o u l d h a v e a r r iv e d a t t h i s c o n c l u s i o n, n o r t h e r e i s a n y f in d i ng of a n y c o r r o bo r at iv e ma t e r i a l or e v i d e n c e f o u n d b y t he m ITA No.204/Chd/2015 A.Y.2011-12 21 t o h o l d t he e n t r ie s a s be i n g i n t he na t u re o f u ne x p l a i ne d e x pe n d i t u re . 1 5 . W h a t i s e v i de n t , t he r e f o re , i s t ha t ne i t he r th e a s s e s s e e h a d d i s c h a rg e d i t s o n u s o f e x pla i n i n g th e s a i d e n t r i e s whe t he r du m b / o t h e rw i s e , no r h a s th e Re v e n u e g i v e n a n y b a s i s f o r ar r iv i ng a t t h e c o n c l u s i o ns t h a t t he y we r e i n t he na t u r e o f u ne x p l a i ne d e x pe n d i t u re u /s 6 9 C of t he A c t . Th e r e i s t h e r e f o re , we f i n d, n o b a s i s fo r ar r i v in g a t a n y c o n c l u s i o n r e g a r d in g t he na t u re o f t he s e s e n t r ie s . I n t h e s e c ir c u m s t a n c e s , t he o nl y j u s t if ie d c o u r s e of a c t io n , i n o u r v ie w , i s t o r e s t o r e th e i s s u e ba c k t o t h e A . O . t o a dj u d i c a t e i t a f re s h a f t e r g i v i n g d u e o p p o r t u n i ty o f h e a r i n g t o t h e a s s e s s e e . The A O i s d i r e c te d t o g i v e a c le a r f i nd in g a nd b a s i s fo r a rr i v i n g a t wh a t e v e r c o n c lu s io n he a r r iv e s a t re g a r d i n g th e n a t u r e o f t he im p u g ne d c o n te n t s o f t he d o c u me n t s a nd t h e r e a ft e r a d j u d i c a t e t he i s s u e i n a c c o r d a n c e w i th l a w . Th e a s s e s s e e , i s f r e e t o s u b mi t w h a te v e r e v i de n c e he c o n s i de r s f i t i n s u p p o rt o f i t s e x p la n at i o n . 1 6 . N o w ta k i n g u p p a g e N o .9 o ne d o c u me n t A - 3 , w e f i n d t h a t t he a s s e s s e e h a s o w n e d t h e d o c u m e n t a n d ITA No.204/Chd/2015 A.Y.2011-12 22 e v e n g i v e n a g e n e r a l de s c r i p ti o n o f it s a s b e i n g s o me c a s h g e ne r at e d o u t o f s a le o f d i e s e l a nd p e t r o le u m p r o d u c ts , w hi c h w a s de p o s i t e d i n t h e b a nk f r o m t i me t o t i me . Th e a s s e s s e e h a s r e it e r a t e d t h is e xp l a na t i on t i me a nd a g a i n i n t he l e t te r s f i le d t o t he A .O . a n d a s n o t re t r a c t e d t he s a me . Th e re f o r e , t he d o c u me n t , in t h e fa c e o f t he g e ne r a l e x p l a na t i o n o f t he c o n t e nt s of t h e s a me , c an n o t be t r e at e d as d u m b d o c u me n t . H a v i n g g iv e n a g e n e r a l e x p l a n at i o n , t h e a s s e s s e e c a n n o t n o w t a ke a U t u r n a n d s a y t h a t it w a s a d u mb d o c u me nt . A t th e m o s t , t he as s e s s e e m a y n o t be i n a p o s it i o n t o g iv e a c o mp le t e e x p l a n a t i o n r e g a r d in g t h e s a m e b u t he c a n n o t s a y t ha t t he d oc u me n t ha s n o me a ni n g . W e t he re fo r e re je c t t he a s s e s s e e s c o n te n t i o n v i s - - v i s t h i s d o c u me nt a ls o t h a t i t wa s a d u mb d o c u me nt . 1 7 . F u r t he r as i n t he c a s e o f do c u m e n t A - 1 p a g e 3 a n d 4, ba c ks i de , t h e R e v e nu e in t he c a s e o f t h i s d o c u me nt a l s o h a s g iv e n n o b a s i s f o r a r r i v i ng a t th e c o n c l u s i o n t ha t t he e nt r i e s i n t h e d o c u me nt re p r e s e n t e d u ne x p la i ne d e x pe n d i t u r e o f t he a s s e s s e e Th e r e f or e , as he l d b y u s i n t h e c a s e o f A nne x u r e - A - 1 , ITA No.204/Chd/2015 A.Y.2011-12 23 p a ge 3 a n d 4 , b ac k s i d e in t he a b s e n c e o f a n y e x p la n at i o n v is - - v i s t he c o n t e n t s a n d d o c u m e n t b o t h b y t h e a s s e s s e e a n d t h e R e v e nu e , w e c o ns i de r i t fi t t o re s t o re t h i s i s s u e a l s o ba c k to t h e A . O . t o a d j u d i c a t e t h e s a me a f r e s h i n a c c or d a n c e wi t h l aw . N e e d le s s t o a d d , t he a s s e s s e e be g iv e n du e o p p o r t u n i t y o f he a ri n g a n d is f re e t o a d d u c e a l l e v id e n c e s it w is h e s t o re l y u p o n i n s u p p or t o f h is c o n t e n t i o n s . 1 8 . In effect, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court. Sd/- Sd/-    ( (SANJAY GARG) (ANNAPURNA GUPTA)  /Judicial Member /Accountant Member , /Dated: 03 rd July, 2019 **  +, -, / Copy of the order forwarded to :

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