TaxTMI 
TaxTMI 
2021 (3) TMI 932
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....as served on the assessee therefore the allegation in the order is incorrect about the service of notice and likewise reasons were not provided before framing the order hence the entire assessment is illegal and invalid. 3. That any of the matter ld. CIT(A) was not correct in passing the order ex-parte without providing reasonable opportunity to the assessee when during pendency of appeal paper book was filed in the office but without considering the same the appeal was decided ex parte which is not a judicious action in the eyes of law. 4. That in any view of the matter addition of Rs. 11,87,228.00 on account of purchases as made by the Assessing Officer and confirm by CIT(A) is highly unjustified. 5. That any view of the matter the ....
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.... accountant of the assessee, some purchases entries from parties were entered twice instead of the correct entries from all the parties recorded in the books of account. Therefore, it was only a mistake on the part of the accountant, who recorded some purchases items twice instead of correct entries. The Ld. AR has further submitted that the assessee furnished all the bills, vouchers and correct details of the purchases made by the assessee but, the Ld. CIT(A) has not considered those correct purchases. He has also referred the details of the entries in respect of certain purchases and submitted that the correct details furnished by the assessee are required to be verified by the Assessing Officer. The Ld. AR has further submitted that the ....
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....Assessing Officer accordingly treated the purchases to tune of Rs. 11,87,228/- as wrong claim of the assessee and has added same to the total income of the assessee. It is clear from the assessment order that there is a failure on the part of the assessee to substantiate the claim of the purchases. The assessee challenged the order of the Assessing Officer before the Ld. CIT(A) including the validity of reopening of the assessment for want of service of notice u/s. 148 of the Act. The Ld. CIT(A) stated in the impugned order that several notices was given to the assessee, however the assessee has neither attended the proceedings nor submitted any written submissions or supporting documents. Accordingly, the Ld. CIT(A) has confirmed the addit....