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TMI Blog2017 (5) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... in the grounds raised therein is that the ld. CIT(Appeals) has erred in deleting the addition of Rs. 37,90,732/- made on account of alleged bogus purchases by relying on the additional evidence f i led by the assessee in violation of Rule 46A(3) of the Income Tax Rules, 1962. 2. The assessee in the present case is a partnership f irm, which is carrying on the business as a jewel ler. The return of income for the year under consideration was f i led by i t originally on 31.10.2007 declaring total income of Rs. 2,92,100/-. The said return was initial ly processed by the Assessing Officer under section 143(1). Thereafter a search and seizure operation was conducted in the cases belonging to Bhanwarlal Jain Group. During the course of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee in the assessment completed under section 143(3)/147 vide an order dated 27.03.2015. 3. Aggrieved by the order of the Assessing Officer passed under section 143(3)/147, an appeal was f i led by the assessee before the ld. CIT(Appeals) and after considering the submissions made by the assessee as well as the material avai lable on record, the ld. CIT(Appeals) deleted the addition of Rs. 37,90,732/- made by the Assessing Officer on account of alleged bogus purchases for the fol lowing reasons given in paragraph no. 4.2 of his impugned order:- "4.2 In ground no. 3 to 5 the assessee has disputed the addition on merits. As per the AO the assesee has made bogus purchases for which bogus bi l ls were issued by Bhawarlal Jain Group. The AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO as bogus was made. The case of the assessee is covered by the judgement s in the case of Cannon Industries reported in 167 TTJ page 82(Adinath Industries reported in 252 ITR page 476 and Kashiram Textiles reported in 284 ITR page 61. Therefore the addition is deleted". 4. Aggrieved by the order of the ld. CIT(Appeals), the Revenue has preferred this appeal before the Tribunal on the fol lowing grounds: - "(1) Ld. CIT(A)-9, Kolkata failed to consider the fact that the assessee never during assessment proceeding appeared before the AO nor compl ied wi th the show cause notices as cal led for by the AO to file details of purchases as per format written in the fact of the assessment order. (2) Ld. CIT(A)-9, Kolkata fai led to conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 46A of the Income Tax Act, 1962 by the ld. CIT(Appeals) in giving rel ief to the assessee by relying on the said additional evidence wi thout giving any opportunity to the Assessing Officer to verify the same. 6. The ld. counsel for the assessee, on the other hand, has submit ted that even though there was no personal appearance on behal f of the assessee before the Assessing Officer during the course of assessment proceedings, the details and documents cal led for by the Assessing Officer were duly furnished by the assessee along with the writ ten submission f i led before the Assessing Officer from time to time. In this regard, he has referred to the copy of reasons recorded placed at page 1A of the paper book to point out that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said two parties were also having their own GST and CST no. and the copy of relevant Bank statement showing payments made by the assessee to them by account payee cheques was also f i led before the Assessing Of f icer. 7. Keeping in view al l the submissions made by the ld. counsel for the assessee as above, which are duly supported by the copies of submissions made by the assessee during the course of assessment proceedings before the Assessing officer and which are duly acknowledged by the Office of the Assessing Officer, If ind that the bi l ls of the concerned three parties in support of its claim for purchases made from the said parties were duly produced/f i led by the assessee during the course of assessment proceedings before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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