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TMI Blog2013 (6) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... howing cause against such enhancement. In the present case, though notice of enhancement was given by CIT(A) but assessee has stated that it has not received the notice. Therefore, necessary opportunity was not given to the assessee, therefore case may be re-adjudicated by CIT(A).In favour of assessee for statistical purposes. - I.T.A. No.2109/Del/2011 - - - Dated:- 24-5-2013 - Shri R. P. Tolani And Shri T. S. Kapoor,JJ. For the Appellant : Shri R. S. Adlakha, Advocate. For the Respondent : Shri Bhim Singh, Sr. DR. ORDER Per TS Kapoor, AM:- This is an appeal filed by the assessee against the order of Ld CIT(A) dated 4.10.2010. The grounds of appeal taken by the assessee are as under:- 1. That the enhancement made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given final notice on 26.11.2008 and the case was fixed for final hearing on 4.12.2008 wherein in the notice it was clearly stated that the case of the assessee will be decided u/s 144 if no compliance was made. A letter dated 11.12.2008 was received by the Assessing Officer in which assessee stated that the return originally filed may be treated as return filed in response to notice u/s 148. On 1.12.2008, the Ld AR of the assessee contended that company was an entry operator and it was submitted that deposits in the books of accounts was not from its own sources. The assessee was asked to produce books of accounts, bills vouchers etc. to which the assessee stated that books of accounts cannot be produced as these were very old. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-01. The Assessing Officer asked the assessee to produce the books of accounts and bills and vouchers for verification of the expenses claimed by the appellant. However, the same were not produced before the Assessing Officer. Therefore, the Assessing Officer should have disallowed the entire amount of Rs.60,01,218/-. The Ld AR could not give any detail of these expenses. Therefore, a notice u/s 251(2) of the IT Act, 1961 was issued to the appellant on 17.9.2010. For the sake of convenience, the same is reproduced hereunder:- "The Principal Officer, M/s Polo Leasing Finance Ltd. A-4/81, Sector-17, Rohini New Delhi. Sub: Notice u/s 251(2) of the Income Tax Act, 1961 in the case of M/s Polo Leasing Finance (P) Ltd. for the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 neither the appellant nor the authorized representative attended. Therefore, it is presumed that the appellant has no explanation to offer. From perusal of the P L A/c it is seen that the claim has been made under the head direct expenses. However, no detail or head wise break up of these expenses have been given, although as per schedule VI of the Companies Act, 1956, company is specifically required to give such details. The non disclosure of these details in the P L A/c coupled with the fact that the appellant is not coming forward to give detail and supporting evidence of these expenses strengthen my belief that these expenses are not genuine and therefore not allowable and appellant has made a fictitious and bogus claim. IN view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Ld CIT(A)'s order and in view of the above, he argued that books of accounts were not even produced before the Assessing Officer and assessee had clearly stated before Assessing Officer that books of accounts cannot be produced and in the absence of books of accounts Ld CIT(A) has rightly enhanced the addition after giving clear notice dated 17.9.2010. 7. We have heard the rival submissions of both the parties and have gone through the material available on record. We find that between issuance of notice of enhancement and passing of appellate order there was only a period of 15 days which is a very short period and assessee had stated on oath that they have not received notice for enhancement of income. Sub section (2) of section 251 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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