2023 (10) TMI 1022

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....AR, ACCOUNTANT MEMBER: This is an appeal preferred by the assessee against the order of Learned Commissioner of Income-tax (Appeals)-13, Kolkata [hereinafter referred to Ld. 'CIT(A)'] dated 27.02.2020 for the Assessment Year (in short 'AY') 2011-12. 2. The issue raised in ground no. 5 which is only pressed at the time of hearing which is against the confirmation of addition of Rs. 7,27,536/-....

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....3.2021 and thereafter again the assessee applied vide letter dated 13.07.2021 & 27.04.2023 but the office of Ld. CIT(A) failed to supply the copy of the appellate order and the copy of the appellate order was finally supplied on 12.06.2023 and the appeal was filed on 11.08.2023. Thus, there is a delay of 1,200 days. After considering the rival contentions and perusing the material on record, we fi....

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....e of addition of Rs. 7,27,536/-, we note that the AO after receiving information from DDIT (Inv.), Kolkata that Sri Sanjiw Kumar Singh is providing accommodation entries and the assessee is the beneficiary of the same. Accordingly, the case of the assessee was reopened u/s 147 of the Act after issuing notice u/s 148 of the Act. The AO observed on the basis of information furnished by the assessee ....

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....Kolkata came to the conclusion that the assessee has purchased goods worth Rs. 7,27,536/- from the concerns controlled and operated by Sri Sanjiw Kumar Singh who is engaged in providing accommodation entries. We note that the assessee has produced evidences, comprising bills vouchers however has not responded to the show cause notice issued by the AO. In our opinion in the case of bogus purchases ....