The only issue for contention before the Tribunal is that the AO had passed a short and cryptic order making an addition to the total income of the Assesee u/s. 68 of the Act as the Assessee failed to discharge the onus cast upon him to prove the genuineness of the transaction. The Assessee company had put all the documents on record, but the director failed to reply to one summons. CIT(A) confirmed the addition. The Tribunal held that the there was no justification on the part of the lower authorities in making the impugned addition. Therefore, the addition was deleted. (AY. 2012-13)