9911796707
TMI Blog2014 (6) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... rately denying inspection to the assessee - The presumption that inspection is being denied in the absence of any material cannot be made - The issue requires no direction – Decided in favour of Assessee. - I.T.A .No.-3580/Del/2012 - - - Dated:- 30-5-2014 - Smt Diva Singh,JJ. For the Appellant : Sh. Manoj Kr., CA For the Respondent : Sh. Gagan Sood, Sr. DR ORDER This is an appeal filed by the assessee against the order dated 28.04.2011 of the CIT(A)-XXI, New Delhi pertaining to 2001-02 assessment year. 2. Right at the outset it was submitted by the Ld.AR that Ground No-2 8 raised before the CIT(A) have not been adjudicated upon. For ready-reference they are reproduced hereunder:- 2. The having regard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. 3.1. Accordingly in the circumstances, it was his prayer that the issue may be restored to the CIT(A) for adjudicating on the issues raised. The relevant facts of the case are that the assessee company who is engaged in the business of placement consultant having a registered office in Delhi declared a loss of Rs.3570/- by way of filing a return on 25.10.2001. Vide order u/s 143(3)/148 the assessment was completed by the AO at a figure of Rs.4,09,530/- holding that the assessee had received accommodation entry from M/s Solo Mio Marketing Pvt. Ltd. of Rs. 2,35,000/- and M/s Swati Agencies amounting to Rs.1,70,000/-. This action and the additions were challenged in appeal before the CIT(A) on various grounds. A perusal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 2:- It is further submitted that in this company Shri Krishan Kumar Bansal was one of the director who was looking after the affairs of the company. Shri Krishan Kumar Bansal expired in the year 2010, and thereafter the present directors of the company have not much information available with them. In view of these reasons a request was made to the AO to allow the inspection of the records available with him, but the same has not been allowed to the appellant company by the AO. It is, therefore, humbly prayed that assessment records may kindly be called and the reasons recorded after considering the adverse material if any against the assessee, and in case the same is there a copy of the same may also kindly be provided to us so t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
