Appellate Record Completeness required: matter remanded for fresh adjudication where full first appeal order was not produced.

Issue concerns whether the Tribunal can decide an addition for alleged bogus purchases without the full first appellate order; the Tribunal recorded that the assessee failed to furnish the CIT(A) order, which prevented review of appellate reasoning, and therefore remanded the issue to the first appellate authority for fresh adjudication while directing that the CIT(A) take into account the Tribunal's treatment in the subsequent assessment year (which had limited disallowance to 8%); the Tribunal recorded no final decision on merits for either side.

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Issues: (i) Whether the addition made by the Assessing Officer on account of alleged bogus purchases (aggrieved by partial confirmation by CIT(A)) can be adjudicated by the Tribunal in absence of the full appellate order of the learned CIT(A), and whether the matter should be restored to the first appellate authority for fresh adjudication.

Analysis: The Tribunal recorded that the assessee failed to furnish the full appellate order of the learned CIT(A) for the year under consideration, and therefore the Tribunal was unable to appreciate or review the reasoning adopted by the first appellate authority. The Tribunal noted a related decision in the assessee's own case for A.Y. 2011-12 where the Tribunal restricted disallowance to 8% of alleged bogus purchases, but emphasised that without the complete CIT(A) order for A.Y. 2009-10 the Tribunal could not arrive at a reasoned conclusion on the present appeal. In these circumstances the Tribunal concluded that the appropriate course was to restore the issue to the file of the learned CIT(A) for fresh adjudication, taking into account the Tribunal's decision in the assessee's own subsequent year.

Conclusion: The issue is remanded to the learned CIT(A) for fresh adjudication; no final decision on the merits in favour of the assessee or the revenue is recorded by the Tribunal.

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