TaxTMI 
TaxTMI 
2024 (5) TMI 744
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....r on the following grounds before us: "Ground No. 1: Delay in filing appeal ought to have been condoned. 1.1 On the facts and circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as "the ld. CTT(A)" forsake of brevity] has erred in holding that the delay in filing of appeal could not be condoned. 1.2 The Appellant submits that Ld. CIT(A) ought to have appreciated the fact that assessment order was never received by the Appellant till September 2017 and the authorised representative had specifically filed a letter to that effect. 1.3 The Appellant prays that under the circumstances, the delay in filing of appeal be ....
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....me without application of mind and by merely relying upon the investigation report of the sales-tax department." 2. The facts in brief are that the return of income declaring total income of Rs. 8,39,020/- was filed on 21.09.2009. The same was processed u/s. 143(1) of the Act. Subsequently information was received from the DIGT (Inv), Mumbai that the Sales Tax Department, Mumbai has communicated that the assessee has received accommodation entries of bogus purchases without delivery of goods from the following 5 parties: Name of the Party Amount (in Rs. ) Ashtavinayak Sale Agency 4,25,982 Vinayak Trading Co. 54,615 Thar Traders P. Ltd. 5,09,317 Takshil Trading P. Ltd. 18,35,393 Komal Enterprises 1,744 ....
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....ed 19.01.2017 without receiving the assessment order passed u/s. 144 of the Act on 27.02.2015 by the AO. He further mentioned in his letter dated 07.02.2017 that he brought to the notice of the AO that he has not received any notice/ assessment orders for the assessment year 2009- 210 and requested the AO to provide copy of the notice and the assessment order. He submitted that he has received the assessment order dated 27.02.2015 only on 07.09.2017 and on receipt of the assessment order his consultant has filed the appeal before the CIT(A) on 17.10.2017. Therefore, there was no delay in filing the appeal by 933 days. The assessee has also filed copy of the letter dated 07.02.2017 received by the AO in which the assessee has submitted that ....
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....herefore, at the request of the ld. D.R., further period to produce the record was extended upto 08.05.2024. However, no compliance was made from the side of the Revenue. 6. Heard both the sides and perused the material on record. Without reiterating the facts as discussed above in this order the case of the assessee was reopened by the AO on the basis of the information received from the from DIGT (Inv), Mumbai that the assessee has obtained accommodation bills from four parties as per information received from the Sales Tax Department. The AO has passed ex-parte assessment order u/s. 144 r.w.s. 147 of the Act on 27.02.2015 and disallowed the entire alleged bogus purchases of Rs. 28,27,051/- on the basis of the information received from....
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....ssment records for AY 2009-10 including notices issued u/s. 148 and 142(1), reasons recorded for issuing of notice u/s. 148 and date of dispatch of assessment order, etc. The assessee has also filed application under RTI Act before the AO for providing information pertaining to service of notices u/s. 148, date of service and issue of assessment order and copy of assessment records for AY 2009-10. 8. Further, during the course of appellate proceedings before us, the ITAT Bench vide order sheet dated 24.05.2025 at the time of hearing the appeal has categorically brought to the notice of the ld. D.R. that the assessee has not received the notice issued by the AO pertaining to the assessment made u/s. 144 r.w.s. 147 of the Act in the case o....