9911796707
TMI Blog2021 (4) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ice does not belong to him did not appear before the AO. It is his alternate contention that given an opportunity, the assessee is in a position to substantiate his case that the assessee was not indulged in any bogus purchases, and, therefore, no addition is called for. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the AO with a direction to grant one final opportunity to the assessee to substantiate his case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the AO and produce the relevant details to substantiate his case, failing which the AO is at liberty to pass appropriate order as per law. I hold a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e list of parties to whom the bogus purchases/accommodation entries provided by Shri Rakesh Gupta and various other persons was appearing. The assessee was also one such beneficiary. Accordingly, the case of the assessee was reopened as per the provisions of section 147 of the Act and notice u/s. 148 dated 14th March, 2014 was issued. One copy of the said notice was sent through speed post on 14th March, 2014 and one copy was given to the Inspector and notice server for making personal service of the same. The notice was served through notice server personally on 18th march, 2014. Subsequently, letter dated 5th May, 2014 and 22nd May, 2014 were again sent on this address for non-compliance of statutory notices, but, these were received back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y by the Bench as to whether the assessee has received the notice issued by the AO or not, the ld. Counsel for the assessee fairly conceded that the assessee, in fact, has received the notice, but, under the misconception that the notice does not belong to him did not appear before the AO. It is his alternate contention that given an opportunity, the assessee is in a position to substantiate his case that the assessee was not indulged in any bogus purchases, and, therefore, no addition is called for. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the AO with a direction to grant one final opportunity to the assessee to substantiate his case and decide th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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