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TMI Blog2022 (5) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... o remand the case to the file of the Assessing Officer for just decision of the case. Consequently, the case is remanded to the file of the Assessing Officer to re-examine the facts and documents qua addition of Rs. 35,42,719/- only and to pass an order afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Appeal filed by the Assessee stands allowed for statistical purposes. - ITA No. 1086/Del/2019 - - - Dated:- 29-3-2022 - SHRI ANIL CHATURVEDI , ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY , JUDICIAL MEMBER Assessee by: Shri Sandeep Sapra , Adv. Revenue by : Shri Kumar Pranav , Sr. ORDER PER N. K. CHOUDHRY , J. M. The Assessee has preferred the instant appeal against the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rs. 5,52,895/-, Bill No. 027 dated 31.08.2014 from C.S. Associates amounting to Rs. 8,39,824/- and bill dated 31.12.2014 from C.S. Associates amounting to Rs. 19,50,000/- were self-generated and no TIN were mentioned on these bills. Also date of the bill No. 008 from Ganesh Carrier was changed from 21 Dec 2017 to 28 Feb 2015. In the light of the discrepancies mentioned above, Rs. 35,42,719/- debited as expense on account of purchases in respect of the above stated bills is disallowed and added back to the income of the assessee. Penalty proceedings u/s 271(1)(c) of the IT Act 1961 are being initiated separately for furnishing inaccurate particulars of income. 4. The Assessee being aggrieved challenged the said addition befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggregate Total 35,42,719 The AO then disallowed the amount of Rs. 35,42,719/- found by her not to be actually accounted for and defective and added the amount to the total income of the appellant. 4.2.2 The appellant during appeal hearing submitted that the payments have been made through bank accounts. All the bills are proper and not manufactured or self generated. As per law no TIN is required by the suppliers of sand and the AO should not have taken adverse inference if TIN was no mentioned by the suppliers in some bills. In case the AO was having any doubt about the genuineness of the bills she could have again asked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record. The Assessee before us mainly emphasized that the Assessing Officer had asked for certain details qua purchase expenses, which were provided by the Assessee on 20.11.2017 and thereafter on test check basis some discrepancies were found by the Assessing Officer and the same were conveyed to the Assessee and the Assessee was show caused vide letter dated 20.11.2017 as to why the allowances qua purchase expenses with regard to the missing bills should not be added by disallowing. Though the Assessee in response to the said show cause, vide submissions dated 23.11.2017 produced copies of the bills, however the Assessing Officer without considering the same disallowed the amount of Rs. 35,42,719/- which were debited as expenses on acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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