Assessee is  engaged in business of manufacturing and trading of petro-chemicals-It had purchased goods from 10 parties. Assessing Officer issued show cause notice under section 133(6) on ITBA portal to four parties based in J&K to verify genuineness of purchases and since no reply was received from these parties, he made addition of entire purchases made by assessee. CIT(A) affirmed the order of the AO.On appeal the Tribunal held that the  assessee had given addresses, GST No. PAN No., amount of purchases (Net of VAT), etc.-Bill/voucher/challan issued by parties mentioned details of assessee, excise duty paid, details of truck/challan no., order no. etc. from all parties. All items purchased were subjected to excise duty and assessee had given entire details of parties and their ledger account and that payment had been made through cheques. Since assessee had submitted all these details, addition made by Assessing Officer treating entire purchase as non-genuine simply because notice sent under section 133(6) through ITBA portal was not responded ignoring other evidences and details available on record was to be deleted. (AY. 2010-11, 2011-12, 2017-18)