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TMI Blog2019 (2) TMI 1970X X X X Extracts X X X X X X X X Extracts X X X X ..... ven sufficient opportunity to prove his case that he has received genuine credits in the matter. Assessee despite giving sufficient opportunity did not produce any confirmation or the documentary evidence to prove the genuineness of the credits. One creditor Mr. Jameel Ahmad appeared before A.O. but he has not confirmed the transaction with the assessee. These facts clearly show that assessee failed to adduce any sufficient evidences on record to prove genuineness of the credits in the matter. Tribunal has also remanded back the matter to the Ld. CIT(A) but despite giving fresh opportunity, the assessee did not do anything in the matter. Even before the Tribunal, the assessee did not make any attempt to adduce any additional evidence with p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The A.O. noted that assessee has shown the list of the creditors on 31.03.2014 which are 11 in number. The details of the same are noted in the impugned order. Therefore, notice under section 133(6) of the I.T. Act, 1961, were issued to the creditors calling the information. None attended nor any application was received for adjournment. Summons under section 131 of the I.T. Act, 1961, were also issued to the 11 creditors, but, nobody attended the proceedings. A.O. noted that out of 11 creditors, confirmations from 03 creditors were received viz., M/s. True Logistics, M/s. Snowman Logistics and M/s. Sarah Foods. The A.O, therefore, noted that for these 08 creditors who did not respond to the notice under section 133(6) of the I.T. Act and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del./2017 and the Tribunal vide Order Dated 25.01.2018, restored the matter to the file of Ld. CIT(A) for passing the Order afresh. The Ld. CIT(A), accordingly, taken-up the matter afresh. The Ld. CIT(A) noted that during the set-aside appellate proceedings, the assessee has filed the written submissions but without any supporting evidence and paper book. The Counsel for Assessee submitted before the Ld. CIT(A) that no document is required to be submitted except written submissions. The written submissions of the assessee is reproduced in the appellate order. The assessee in the written submissions submitted that in respect of 11 creditors above the amount comes to ₹ 2,58,45,298/- only and the A.O. did not verify the remaining amount. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is noted that they did not comply either before A.O. nor filed any confirmation. The details of the 08 creditors are noted in para 9.6 of the appellate order. The Ld. CIT(A) noted that even during the course of first appellate proceedings as well as before ITAT during set-aside appellate proceedings, the assessee could not produce any documentary evidence in the form of confirmation or any other documentary evidences in respect of the claim that they are genuine creditors, and only written submissions have been filed. The Ld. CIT(A) also noted that Counsel for Assessee also conceded that no documentary evidences has to be produced in respect of this claim and this fact has also been recorded in the Order sheet Dated 11.09.2018. The Ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ground of appeal of assessee was dismissed by the Ld. CIT(A). The appeal of assessee was accordingly dismissed on both the grounds. 9. We have heard the Learned Representatives of both the parties. Learned Counsel for the Assessee submitted that the matter may be remanded back to the Ld. CIT(A) for issuing fresh notice under section 133(6) of the I.T. Act and summons under section 131 of the I.T. Act to all the parties to verify the transactions. 10. On the other hand, Ld. D.R. submitted that no basis have been shown as to why further opportunity be given to the assessee for issuing notice/summons to the remaining creditors because assessee has already been given adequate opportunity to produce the evidence in this regard, but, assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee did not file any confirmation or any other document from these creditors to verify the genuineness of the transactions. The assessee has been given sufficient opportunity to prove his case that he has received genuine credits in the matter. However, the assessee despite giving sufficient opportunity did not produce any confirmation or the documentary evidence to prove the genuineness of the credits. One creditor Mr. Jameel Ahmad appeared before A.O. but he has not confirmed the transaction with the assessee. These facts clearly show that assessee failed to adduce any sufficient evidences on record to prove genuineness of the credits in the matter. The Tribunal has also remanded back the matter to the Ld. CIT(A) but despite giving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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