2019 (5) TMI 2046

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....3. 2. Both these appeals were heard together and are disposed off by this common order for the sake of convenience. 3. Assessee has raised twenty substantive grounds of appeal whereas revenue's appeal has only one substantive ground with sub grounds. 4. The assessee has also raised two additional grounds vide two applications dated 19.03.2015 and 04,01.2016. The additional grounds read as under :- "Additional Ground : 21 That the assessment order passed on 29.06.2012 is illegal, bad in law, without jurisdiction & barred by time limitation as the reference & order under section 142 (2 A) of the Act is illegal and bad in law."  Additional Ground : 22 That the assessment order passed dated 29.06.2012 for AY 2009....

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....e AO has passed the order u/s 142 (2A) without perusing the books of account nor such complexity of accounts has ever been pointed out. To repel this argument, ld. DR for the Revenue relied upon one letter dated 14.02.2011, available at page 1 of the paper book filed by the Revenue, wherein it is mentiond that the books of account were examined by the AO and complexity of the accounts have been observed and confronted to the assessee vide letter no.Addl.CIT/R-3/2011-12/1015 dated 21.11.2011. Operative part of the letter is extracted for ready perusal as under : "On examination of the books of accounts and other details furnished during the course of assessment proceedings, it is seen that the accounts of the assessee are very compl....

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....ecided except with the assessment record including all order sheet entries prior to 23.08.2011 containing the facts as to issuance of the letter/ questionnaire dated 01.02.2011 and compliance thereof by the assessee. 5. SO, Ld. CIT DR is directed to produce the complete assessment record containing all order sheet entries prior to 23.08.2011 to prove the fact, if letter/ questionnaire dated 01.02.2011 was issued and was duly complied with by the assessee. In case order sheet entries are not readily available, the Revenue shall file remand report containing all the details of assessment proceedings right from the date of issuance of questionnaire/letter dated 01.02.2011 and the action taken thereon by the AO as well as assessee supp....

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....the revenue could not furnish any order u/s. 127 of the Act. Moreover, the DR could only submit the order u/s. 120 (4) (b) of the Act and showed her inability to furnish the order sheet entries prior to 23.08.2011 though the assessment records were produced for inspection. 12. Though in the assessment order the Assessing Officer from page 1 to page 4 of his order has narrated the proceedings related to the special audit u/s. 142 (2A) of the Act and has also referred to the objections raised by the assessee to audit u/s. 142 (2A) of the Act but nowhere we find that the assessee was given a sufficient opportunity to the assessee to file a reply and thereafter did not grant any opportunity of being heard. We find that the Hon'ble Delhi High....