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TMI Blog2021 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to appear before the ld.CIT(A) as and when the date of hearing and to provide all necessary evidence and information without any further delay and not to seek the adjournment without any valid reasons. The assessee is further directed to provide his e-mail address and telephone number to make communication with him or his representative - Appeal of the assessee is allowed for statistical purpose. - ITA No. 475/SRT/2018 - - - Dated:- 24-9-2021 - Shri Pawan Singh, Judicial Member And Dr. Arjun Lal Saini, Accountant Member For the Assessee : Shri Suchck Ancheliya, C.A For the Revenue : Shri O.P. Vaishnav, CIT-DR ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as reopened on the basis of information that a search and seizure action under section 132 of the Income Tax Act, 1961 (hereinafter referred to as the Act ) by the Investigation Wing, Mumbai was carried out on 03.10.2013 on Shri Bhanwarlal Jain group. During the search action a lot of incriminating material pertaining of providing in accommodation entry of bogus purchases, was unearth. The assessee is one of the beneficiary, who has also received accommodation entry from M/s Rare Diamonds Pvt. Ltd., for ₹ 7,68,67,753/-. The Rare Diamonds Pvt. Ltd., is controlled by Shri Bhanwarlal Jain group. On the basis of such information, assessee s case was re-opened under section 147 of the Act. Notice u/s 148 of the Act was issued to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its group. 3. Aggrieved by the additions in the assessment the assessee filed appeal before ld CIT(A). Before ld CIT(A) the assessee challenged the validity of reopening as well as the additions made on account of bogus purchases. The ld CIT(A) dismissed the appeal of assessee by taking view that despite granting a number of opportunity the assessee failed to comply the notices. Further aggrieved, the assessee has filed present appeal before this Tribunal. 4. We have heard the submissions of the learned authorised representative (AR) of the assessee and the learned departmental representative (DR) for the revenue and have gone through the order of the lower authorities carefully. At the outset of hearing the ld AR of the assessee sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as on making addition of bogus purchases in ex-parte by taking view that despite granting a number of opportunity the assessee failed to comply the notices. We have also noted that the ld CIT(A) also cursorily touched the facts of the case and ultimately confirmed the additions made by assessing officer. We find that the assessee also challenged the validity of reopening under section 147, however, no finding on such issue was rendered by ld CIT(A). The ld CIT(A) confirmed the addition on similar lines as of assessing officer. 8. We find that substantial rights of the assessee are involved in the present appeal. The ld CIT(A) passed ex-parte order without recording his satisfaction, whether the notice sent to the assessee was duly ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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