2019 (8) TMI 1329

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....The assessee has more or less taken common grounds in all miscellaneous applications filed for three assessment years. Therefore, for the sake of convenience contents of miscellaneous application filed by the assessee for AY 2009-10 in M.A. 322/Mum/2019 are reproduced as under:- 1. The aforesaid appeals for A.Y. 2009-10 are pertaining to bogus purchases u/s 69C of the Act of Rs. 4,39,887/-. The appeal of the assessee was dismissed on upholding the addition the 100% purchase of two parties as bogus purchase. 2. The Assessing Officer upheld 100% disallowance of the impugned purchases without appreciating the Assessee's letter dtd: 26/12/2014 withdrawing from its offer of surrender and submitting the documentary evidences bef....

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.... and accepted by the Bench , there was no further discussion or hearing. This is the normal practice in bogus purchase cases before ITAT. The proposal for some percentage addition was from the Bench and not from counsel . Secondly if the same was not acceptable Bench ought to have permitted the counsel to argue and explain the facts. 8. In such a situation it will be unfair for the assessee as no proper opportunity was provided for arguing the matter on merit. We humbly requested the Hon'ble Bench to recall the matter and allow the proper opportunity of hearing. 9. The Applicant is further pointing out the following mistake apparent from record in the order of die Hon, ITAT dated January 16, 2019 are: a) ....

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.... being misguided the assessee had filed letter dated 26/12/2014 and withdrawn the agreed addition. Even the AO had not accepted the assessee's conditional offer for surrender. Therefore the said letter is of immaterial and of no consequences . Paper book Pg 17-18 In this case assessee has filed all documentary evidence regarding the geniuses of purchase before Assessing officer as well as CT(A). The Assessing officer was not brought any evidence against assessee. Therefore addition as alleged purchase may be deleted. The assessee further relies on the Jurisdictional High court decision in case of Mohommad Haji Adam dt 11/2/2019 wherein the Hon. Bombay High Court has held that in bogus purchase cases addition s....