2011 (3) TMI 1734

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bove three appeals are filed by the assessee against separate orders dated 02.01.2009 and 14.01.2009 respectively of the CIT(A)-XX, Kolkata pertaining to A.Yrs. 2003-04, 2004-05 and 2005-06. As identical ground has been raised by the assessee in all the years for the sake of convenience all the three appeals are being disposed of by a common order. 2. The only issue raised by the assessee in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0A(3) of the IT Act, 1961. 3.1. On appeal the ld. CIT(A) confirmed the same by observing that "6. Remand Reports were called for from the Assessing Officer. The Remand Reports were submitted by the Assessing Officer, wherein it was stated that the appellant had made payments to the middlemen or agents and therefore the case of the appellant was outside the purview of CBDT Circular No.8....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessing Officer that the case of the appellant is not covered by CBDT Circular NO.8 of 2006, as it does not satisfy the conditions laid down therein. The addition made by the Assessing Officer is justified and is therefore confirmed. The appeal on these grounds is dismissed." 3.2. Aggrieved by this the assessee is in further appeal before us. 4. At the time of hearing before us, the ld. Cou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of the materials available on record, it is observed that the certificate placed at page 116 of paper book on which the ld. AR relied upon, is not available with the ld. CIT(A). It is evident from the date of certificate that is 25th April, 2009 and the fact that the ld. CIT(A) has dismissed the appeal of the assessee by observing that the assessee has failed to furnish certificate before him.,....