2012 (9) TMI 1183

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....th corresponding bills of all the parties, payment details and reasons for nonpayment. 3. After considering the details furnished by assessee, the AO made an addition of Rs. 1,38,452/- observing in para 7.2 as under: - "7.2 In response to above notice, confirmation of certain parties have been furnished which have been duly considered. There are certain creditors which were having opening balance of last year, hence they were allowed in this year. But regarding four creditors i.e. (i) B.K. Vinod & Co. Pvt. Ltd. Delhi amounting to Rs. 48690/- (ii) Chuni Lal Keval Krishna Delhi, Rs. 24960/-,(iii) S.K. Engg. Works Ghaziabad Rs. 22624/-, and (iv) S.R. Electricals Delhi, Rs. 42178/- (totaling to Rs. 138452/-) assessee failed to furni....

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....e back of the assessee, without providing him with adequate opportunity of being heard and therefore, deserves to be quashed. 2. That the CIT(A) has erred on facts and in law in confirming the addition of Rs. 130,452/- was by the AO on account of four creditors simply for want of confirmation. 3. That the appellant craves for right to amend/modify/drop or add to the above grounds of appeal." 6. Ld. Counsel for the assessee submitted that purchases have not been disputed. Only creditors have been disputed because the confirmations could not be provided. He submitted that the purchases pertained to F.Y. 2005-06 and, therefore, during assessment proceedings in 2011 it was not possible to submit the confirmations of these p....