2023 (7) TMI 1449

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....gether and are disposed of by this common order for the sake of convenience and brevity. 2. In the first round of litigation, the quarrel travelled upto the Hon'ble Jurisdictional High Court of Delhi and the Hon'ble High Court, vide order dated 17.01.2019 in ITA No. 284/2017 remanded the quarrel to the Tribunal to rehear the matter afresh and decide the appeal on merits. 3. It would be pertinent to refer to the factual aspect considered by the Hon'ble High Court. The observations/findings read as under: "The Tribunal, in the impugned order, has set aside the direction of the Commissioner of Income Tax (Appeal) to conduct an inquiry by the Assessing Officer. We have heard Shri Manu Ghildyal, learned counse....

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....sed by the Commissioner of Income Tax (Appeal). The said writ petition was disposed by a learned Single Judge of this Court on 16.05.2013 on the ground of availability of alternative remedy. In pursuance of the direction dated 28.03.2013, the Assessing Authority passed an order dated 24.02.2014 in exercise of powers under section 251 of the Act. In the said assessment, it was brought on record that the returns were not filed by the respective parties and therefore, the said amounts, disclosed by the respondent - assessee, were non-genuine purchases. Against the said assessment order dated 24.02.2014, the assessee preferred Writ Tax No. 163 of 2014. The order dated 24.02.2014 was set aside by this Court on the ground of vio....

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....s and circumstances of the case, the impugned judgment and order dated 13.04.2017 passed in Income Tax Appeal No. 3895/Del/2013by the Income Tax Appellate Tribunal, Delhi, Bench 'E', New Delhi cannot be sustained and it is set aside to that extent. The appeal succeeds and is allowed. The matter is remanded back to the Tribunal concerned to re-hear the matter afresh and decide the appeal on merits. The question of law is answered in favour of the Revenue and against the respondent - assessee." 4. The following observations made by the ld. CIT(A) were under consideration by the Hon'ble High Court : "Never the less, the assessee was requested to acertain why the enquiry letters issued to the two partie....

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....gment of the Hon'ble Allahabad High Court in Writ Tax No. 163 of 2014 dated 13.03.2014. The Assessing Officer, after making due enquiry, gave the following findings: "10. As the appellate order of the CIT(A), Meerut dated 28.03.2013 stand confirmed as it is as on date. As discussion made above, full opportunity have been given to the assessee to furnish the 'information regarding filing of return of the said party for verification of purchases made from the said party as per direction given by the CIT(A), Meerut in his order dated 28.03.2013. However, the assessee has filed other irrelevant documents/information, but failed to provide relevant document to proof of filing of the return of income of the said party, as the con....

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....turns filed by the said parties. 8. The ld. counsel for the assessee vehemently reiterated what has been stated in the first round of litigation and drew our attention to the very same documents which were there in the first round of litigation and pointed out that the transactions have been confirmed by M/s Mohit Trading Co. and also by M/s Surana Bros as both were proprietary concern of Shri Chagganlal Jain. 9. Referring to various judicial decisions, the ld. counsel for the assessee vehemently stated that the assessee has discharged the burden cast upon it and the onus shifted on the Assessing Officer, who failed to bring any cogent material evidence on record to dislodge the confirmations filed by the respective parties. The ld. c....