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TMI Blog2019 (2) TMI 1900X X X X Extracts X X X X X X X X Extracts X X X X ..... rest of justice, we set aside the order of Ld. CIT(Appeals) and restore this issue i.e. with regard to the addition made u/s.41(1) of the Act back to the file of the Ld. CIT(Appeals) to adjudicate on merits after providing reasonable opportunity of hearing to the assessee. At the same time, we direct the assessee to appear before the Ld. CIT(Appeals) with relevant documents and evidences in support of her case and to represent the case on merits, immediately on receipt of this order. Any service of notice is dispensable. Appeal of the assessee partly allowed for statistical purposes. - ITA No.1691/PUN/2018 - - - Dated:- 7-2-2019 - Shri D. Karunakara Rao, AM And Shri Partha Sarathi Chaudhury, JM Assessee by : Shri M.K. Kulkarni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the Act. The addition made and confirmed of ₹ 15,66,027/- be deleted. 5. On the facts and in the circumstances of the case and in law the Ld.CIT(A) was not justified in confirming the addition made by the A.O. who in turn has accepted the information submitted by the creditors by way of information received from them u/s.133(6) of the Act. This was done on the back of the assessee without any opportunity to the assessee to explain. The addition be deleted. 6. The appellant craves to leave, add/amend or alter any of the above grounds of appeal. 2. At the time of hearing, the Ld. AR of the assessee appraised the Bench that order passed by the Ld. CIT(Appeals) is an ex-parte order and rights and liabilities were not adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground No. 4 in grounds of appeal which was prayed for adjudication by the Ld. AR pertains to the addition of ₹ 15,66,027/- u/s.41(1) of the Act. The facts relating to this ground are as under: 6. In Ground Nos. 2 and 3, the appellant has challenged the addition of ₹ 15,66,027/- made u/s. 41(1) of the Act. From the assessment order, it is seen that the AO has discussed the issue in detail in para 5.2 of the assessment order. The facts are that the AO observed from the schedule of sundry creditors that there were creditors whose outstanding balances as on 31/03/2012 31/03/2013 had remained the same. Accordingly, the AO required the appellant why the same should not be treated as cessation of liability and taxed as incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) observed that the assessee has not filed single submission to controvert the findings of the Assessing Officer. In the statement of facts, the assessee has filed only the order of Assessing Officer without any new supporting documents to represent her case. This fact shows that the matter needs to be remanded to the file of Ld. CIT(Appeals) for adjudication on merits. Accordingly, in the interest of justice, we set aside the order of Ld. CIT(Appeals) and restore this issue i.e. with regard to the addition made u/s.40(1) of the Act back to the file of the Ld. CIT(Appeals) to adjudicate on merits after providing reasonable opportunity of hearing to the assessee. At the same time, we direct the assessee to appear before the Ld. CIT(Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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