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TMI Blog2013 (11) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... e names, addresses of suppliers or brokers nor has it furnished the relevant evidences called for by the Assessing Officer and thus could not discharge of the onus of proving the genuineness of purchases - Directed the disallowance to 25% of purchases instead of the total purchases made by the AO. - I.T. A. Nos. 1781 to 1784/AHD/2010 - - - Dated:- 27-8-2013 - Shri D. K. Tyagi, J.M And Shri Anil Chaturvedi A. M.,JJ. For the Appellant : Shri K. C. Mathews, Sr. D.R. For the Respondent : Shri Manish Kaji A.R. ORDER Per Shri Anil Chaturvedi,A.M. 1. These 4 appeals are filed by the Revenue against the order of CIT(A) Valsad, Gujarat dated 30.01.2010 for assessment years 1996-97 to 1999- 2000. 2. Before us at the outset the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- made on account of bogus purchase was retained and confirmed. Aggrieved by the order of AO, Assessee carried the matter before CIT(A). CIT(A) vide order dated 30.1.2010 allowed the appeal of the assessee. Against the aforesaid order of CIT(A), Revenue is now in appeal before us. The only effective ground of appeal raised by the Revenue reads as under: 1) On the facts and circumstances of the case and in law, the learned CIT(A) has erred in deleting the disallowance made on account of bogus purchases to the tune of Rs. 13,19,645/-. 4. During the course of original assessment proceedings, Assessee had stated to have made purchases from Alpa traders (Rs 5120/-), R.V.Chem (Rs 4,85,571/-) and Wise Pharma (Rs 8,28,954/-) aggregating to Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order and the submissions of the appellant. I find that the Hon'ble ITAT had issued specific directions to the A.O. The Hon'ble ITAT had directed that the appellant be afforded an opportunity of being heard and cross examining the person, whose statement was relied upon in making assessment. The A.O. has not provided the appellant with a copy of statement relied upon nor has the A.O. afforded the appellant with an opportunity of cross examining the person whose statement has been relied upon. In the original assessment order passed the A.O. has stated that the Director of Rizvi Co. was controlling the affairs of Alpha Traders, M/s. R.V.Chem and Wise Pharma. The A,0. has been able to serve summons on Alpha Traders. Inspite of serving t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the course of set aside proceedings pursuant to the directions of Hon. ITAT, summons were issued to Wise Pharma and Alpa traders. Alpa traders submitted that it had done no business with the assessee. Summon issued to Wise Pharma returned unserved. The Assessee was thereafter asked to furnish the present address of Wise pharma and ledger extract to which the Assessee through written submission expressed its inability to submit the required details. He further submitted that CIT(A) deleted the addition for the reason that the AO did not follow the specific directions of ITAT to allow the cross examination of the parties. Ld.D.R. further submitted that AO had made efforts to enforce the parties to be present for cross examaination by issui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the. Director of M/s. Rizvi Co., who was controlling the affairs of M/s. Alpha Traders, M/s. R.V. Chem and Wise Pharma. The contention of the assessee is that the copy of the statement of the said Director has not been available but a gist, was given and the cross- examination was also not allowed to the assessee. The Id. DR, on the other hand, brought to our notice that the sellers in question are bogus and they unambiguously admit that their concerns do nothing more than issuing bogus bills. Apart from, admission, the total absence of any kind of stock and absence of any indication of movement of stock is an additional factor confirming the position of bogus sales. According to him, there is no question of assessee actually purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. Accordingly, this ground appeal is allowed for statistical purposes." 10. Pursuant to the directions of Tribunal, AO issued summons to R.V.Chem and Wise Pharma at the addresses available on record but however the summons were returned unserved by postal authorities. Thereafter the AO directed the Assessee to furnish the latest addresses and also the copy of the accounts of the parties as appearing in its books of accounts. Assessee expressed its inability to furnish the information as according to it the purchases were made through agents but they did not have the addresses of the agents due to non availability of the old records. AO once again issued summons to the parties but there was no compliance. In view of the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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