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TMI Blog2017 (9) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter ought to have been considered by the ITAT itself particularly when all the relevant details were available with the AO. Accordingly, the question framed by the Court is answered in the negative, i.e., in favour of the Assessee and against the Revenue. - ITA 530/2017 & ITA 531/2017 - - - Dated:- 25-7-2017 - S. MURALIDHAR PRATHIBA M. SINGH JJ. Appellant Through: Mr. Sanat Kapoor, Advocate. Respondent Through: Mr. Sanjay Kumar, Mr. Rahul Chaudhary, Advocates. O R D E R CM APPL. No. 26088/2017 (Exemption) IN ITA 530/2017 CM APPL. No. 26091/2017 (Exemption) IN ITA 531/2017 1. Allowed, subject to all just exceptions. CM APPL. No. 26090/2017 (Delay in re-filing) IN ITA 530/2017 CM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 21st December, 2006, that the Assessee claimed to have made purchases from ten firms. At this stage, it was pointed out to the Assessee that all the above named concerns were the Benami concerns of Sanjay Kumar Garg . The AO further notes that a survey under Section 133A of the Act was conducted at the business premises of Mr. Garg, who stated that he was in the business of providing accommodation entries to various traders in Naya Bazar. 7. It is the case of the Assessee that Mr. Garg did not specifically name the Assessee. His further case is that there is no document that has been found during the survey of the premises of Mr. Garg. The ledger account was purportedly prepared by the AO himself, as the Assessee submits that there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the genuineness of the concerns from which the Assessee made purchases. As a result, the ITAT considered it appropriate to remand the matter to the AO for fresh adjudication. 11. It is seen that the CIT (A) called for a remand report of the AO. The CIT (A) was informed by the AO that despite notices, Mr. Sanjay Kumar Garg did not appear and was , therefore, was not available for cross-examination. Consequently, the Court finds that no purpose is going to be served by remanding the matter to the AO for summoning and cross-examining Mr Garg. 12. As far as summoning the concerns from whom the Assessee made purchases is concerned, the Court finds that sufficient material and documents were already provided by the Assessee at the stage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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