TaxTMI 
TaxTMI 
2025 (6) TMI 473
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.... accommodation bills towards alleged bogus purchases was received from the Sales Department?" (iii) "Whether on the facts and in the circumstances of the case and in law, the Ld.CIT(A) has rightly dismissed the appeal without considering the fact that the genuineness of the details submitted by the assessee during remand proceedings by the assessee officer could not be ascertained in the absence of parties involved and the same was not questioned as well by the Ld.CIT(A)?" (iv) "The appellant craves leave to add, amend and/or vary grounds of appeal before or during the course of hearing." 2. The brief facts of the case are that assessee is a company engaged in the business of Design, Engineering, Supply & installation of access control, CCTV and Fire alarm systems. The assessee filed its return of income for A.Y. 2009-10 on 27.09.2009 declaring income of Rs. 7,02,577/-. Initially, the case of assessee was proceeded under section 143(3). Later on, the case was reopened on the basis of information that assessee has obtained accommodation entry aggregating of Rs. 9,00,025/- from entities engaged in providing accommodation bills as informed by Sale tax Department. As per informati....
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....d forwarding and taxes of Rs. 4,00,000/-. Copy of good inward note, delivery challan, lorry receipt of Surbhi Road Lines dated 15.07.2008 through which goods are supplied, copy of bank account with Bahrain and Kuwait, BSC Mumbai from were payments were made. The assessee further submitted that all the details were submitted to AO/ACIT 11(3)(2) vide letter dated 11.03.2015 with relevant documentary evidence in compliance with notice dated 10.03.2015. The AO completed assessment under section 144. The assessee again furnished such document as Additional Evidence. The submissions of assessee and all the documents were referred to the AO for his remand report. The AO furnished remand report with his letter dated 04.07.2018. Contents of remand report is recorded in para 4.2.4 of impugned order. In the remand report the AO mentioned that during remand proceeding the assessee produced copy of bills voucher, ledger account delivery challan, lorry receipt with detail of payment. The AO recorded those evidences furnished by the assessee has been verified and found to be correct. However, as per the information received and the website of sale tax department, the assessee obtained accommodati....
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.... assessment, however these documents were remanded as per Rule 46A(i) for fresh examination. The AO filed his remand report. The contents of remand report is reproduced in para 5.3 of impugned order. The ld. CIT(A) extracted the contents of remand report, wherein the AO accepted that the detail furnished by the assessee have been verified and found to be correct. The Ld. CIT(A) on considering such report recorded that in the remand report the document submitted by the assessee were accepted as genuine. Thus, the AO was not justified in completing the assessment ex-parte and to the bank statement under section 144 as the assessee is duly complied with hearing notice and submitted the required details asked for. It is not the assessee's fault that such document was filed before one officer but assessment was completed by another officer without examining such document. Therefore, assessment order passed under section 144 is invalid and bad in law. Aggrieved by the order of Ld. CIT(A), the revenue has filed present appeal before Tribunal. 4. I have heard the submission of learned senior departmental representative (Ld. DR) for the revenue and the ld. AR for the assessee. The Ld. DR f....
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....e. In PCIT V. Kanak Impex (India) Ltd, the said assessee failed to prove the genuiness of purchases and source of purchases. However, assessee has proved the purchases, source of purchase and consumption of goods purchased from both the parties, which has been accepted by AO. In support of the submissions relied upon the decision of PCIT V. Vaman International Pvt. Ltd. 6. I have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. I have also deliberately on case laws relied by both the parties. I have also perused the copy of remand report furnished by the AO to the ld CIT(A) during the first appellate stage. I find that the AO made addition of aggregate of purchases of Rs. 9,00,025/- shown by the assessee from both the parties that is Riya Enterprises and Divine Packaging filed by assessee. The AO made addition by disallowing the expenses of purchases from both the parties in assessment order passed under section 144, by taking view that the assessee failed to produce copy of bills with delivery challan and transportation details in support of purchase transaction. I find that before ld CIT(A), the assessee filed ....