9911796707
TMI Blog2012 (12) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the contention of the assessee that proper opportunity of being heard was not provided is without any basis. Addition to income - unexplained - Held that:- As CIT(A) affirmed the disallowance but no remand report was obtained from the AO and the disallowances were maintained on the ground that the necessary details could not be filed before the AO. Thus the issue is remanded back to the file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion to the assessment order to the effect that various notices were issued to the assessee to which the assessee did not respond. 2.1 On perusal of record and after hearing the rival submissions, we find that notices u/s 143(2) of the Act were issued to the assessee on 30.6.2008, 17.4.2009, 18.5.2009, 10.6.2009, 21.7.2009, 1.10.2009 along with questionnaire and notice u/s 142(1) of the Act dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. The contention of the assessee is that necessary evidences were filed before the ld. CIT(A), who, on the basis of notices issued to the assessee, neither sought remand report nor took cognizance of the same and affirmed the disallowances/additions. The ld. Sr. DR strongly opposed the assertion of the assessee on the ground that since the assessee did not produce the books of accounts or v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see by further claiming that confirmation from creditors were obtained and were produced. The ld. CIT(A) has mentioned that these were copies of accounts, however, the addition was confirmed on the ground that the assessee could not prove the identity and credit worthiness of the creditor and genuineness of such credits. However, no such remand report was obtained from the ld. AO and the disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, in principle, we are in agreement with the argument of the ld. Sr. DR that the assessee did not comply with the notices issued to the assessee. The assessee is directed to appear before the ld. AO on a mutually agreed date. The assessee is further directed to approach the office of the ld. AO within 10 days on receipt of this order. If the assessee did not appear within 10 days as mention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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